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2003 (10) TMI 523 - CESTAT, BANGALOREExtract: .......ne the capacities in terms of Section 3A(4). Concerned authorities are directed to take note of the plea made by the party before us in this regard. Be that as it may, we make it clear that no appeal lies to the Tribunal against the provisional order passed by the Commissioner. In the view we have taken, the appeal is dismissed as not maintainable.
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