2002 (9) TMI 529

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..... earned Advocate for the appellants and Shri A.K. Mondal, learned J.D.R. for the Revenue, I find that the Commissioner (Appeals) has dismissed the appeal filed by the appellants herein, by observing that the same was not maintainable inasmuch as the same had been filed against a letter written by the Superintendent and not against an appealable order passed by the authorities below. On a perusal of .....

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