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2007 (11) TMI 478

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..... the Respondent. [Order per : M. Veeraiyan, Member (T)]. This is an appeal against the order of the Commissioner (Appeals) No. 94/2002/(73-Ahd-I) C.E. /Commr (A)/Ahd, dt. 5-2-02. 2. Heard both sides. 3. The relevant facts, in brief are as follows : (a) The appellant has a factory at Surat and their premises at Ahmedabad which is a branch office have been registered as a dealer. .....

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..... the Commissioner vide his order dt. 21-6-99, settled the issue on their depositing, a sum of Rs. 12,500/-. In view of the settlement of dues under KVSS the appeal filed by the party was dismissed by the Commissioner (Appeals) by an order dated 24-9-99 as withdrawn. (e) The department filed an appeal against the order of the original authority in so far as the same related to the dropping the .....

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..... thority. 5.1 We have carefully considered the submissions from both sides. We find the two appeal were filed against the same order of the original authority one by the party and the other by the department. The appeal by the party arising out of the same order-in-original has become in fructuous due to order of settlement. We feel that in as much as the dispute has been settled by the designate .....

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