2007 (4) TMI 517

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..... ve, for the Respondent. [Order]. The Commissioner (Appeals) has remanded the matter on the ground that remission issue in respect of shortage of molasses could have been decided by an officer of the rank of Commissioner and could not have been decided by the Joint Commissioner, who can decide remission only when the duty involved does not exceed Rs. 5,000/-, as provided in Rule 21 of the .....

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