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2000 (5) TMI 587 - CEGAT, KOLKATAExtract: ......., he was having power to pass the orders. As such, we do not find any infirmity in the view taken by the Commissioner (Appeals) that the impugned order passed by the Assistant Commissioner, were with his jurisdiction to do so. Accordingly, we reject the Revenue rsquo s Appeal. Cross-Objection filed by the respondent is also disposed of accordingly.
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