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2001 (5) TMI 310 - CEGAT, NEW DELHIExtract: .......uld be file an appeal before the Commissioner (Appeals) against the impugned order of the Assistant Commissioner, as per law. 4. emsp In view of the above, therefore, we are clear in our mind that this is not a case in which a direction or order is called for under Rule 41 of the CEGAT (Procedure) Rules, 1982. The petition is accordingly dismissed.
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