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2004 (11) TMI 242 - CESTAT, BANGALOREExtract: .......t Commissioner to file the appeal who was not the authority who passed the Order-in-Original. In view of the judgment cited supra, the order passed by the Commissioner (Appeals) is not legal and proper and hence, the same is set aside and the appeal is allowed. (Operative portion of this Order was pronounced in open Court on conclusion of hearing).
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