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2004 (8) TMI 193 - CESTAT, BANGALOREExtract: .......jecting the appeal as not maintainable. 5. On a careful consideration we are satisfied with the submission made by the Ld. DR that the Commissioner was justified in rejecting the appeal as not maintainable and directed the assessee to approach the competent authority for appropriate orders. There is no merit in this appeal and the same is rejected.
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