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2005 (5) TMI 229 - CESTAT, CHENNAIExtract: ....... against which the only remedy available to the Revenue was to prefer appeal to the Tribunal. Hence the appeal filed by the Revenue against the order of the original authority was not maintainable after 31-10-02. The impugned order to this effect is correct and the same is sustained. The appeal is dismissed. (Dictated and pronounced in open Court.)
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