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2009 (7) TMI 483

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..... for the Respondent. [Order]. - After hearing both the sides I find that Commissioner (Appeals) has rejected the appeal on the ground that the same stands filed by the appellant against a letter written by Deputy Commissioner, Service Tax, Ahmedabad, which cannot be held to be an appealable order. The Commissioner (Appeals) has observed that the said letter is in the form of written communication .....

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