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2004 (12) TMI 164 - AT - Central ExciseExtract: .......der sought to be reconsidered. 8. Accordingly we hold that the Commissioner of Central Excise can issue the directions to the Adjudicating Authority or any other officer for making an application to the Commissioner (Appeals). The Appeal filed by Revenue is allowed and matter is remanded to the Commissioner (Appeals) for deciding the same on merit.
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