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2004 (4) TMI 181 - CESTAT, CHENNAIExtract: .......either. It also needs to be mentioned that the Bank was not an arraigned party to the adjudication proceedings of the Commissioner. It was an intervenor only. Thus the Apex Court s judgment cited by learned counsel is of no aid to the appellant-Bank. 8. We dismiss the appeal as not maintainable as the appellant had no locus standi to file the same.
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