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2007 (4) TMI 587 - CESTAT, AHMEDABADExtract: .......ordance with the same. 6. emsp However, in view of my earlier observations that appeal before Commissioner (Appeals) was not maintainable having been filed against the letter of recovery of dues by Supdt., I hold that the present appeal also does not survive. The same is, accordingly, rejected on the above ground. (Dictated and pronounced in Court)
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