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2005 (5) TMI 11

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..... OIA, against which the only remedy available to the Revenue was to prefer appeal to the Tribunal -Hence the appeal filed by the Revenue against the order of the original authority was not maintainable - E/909/2004 - 772/2005 - Dated:- 24-5-2005 - Shri P.G. Chacko, Member (J) Shri C. Mani, JDR, for the Appellant None, or the Respondent. [Order] - 1. This appeal was filed by the Rev .....

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..... owed by Commissioner (Appeals) vide Order-in-Appeal No.154/2002 dated 31-10-2002. The department, aggrieved by the dropping of part of the demand of duty, had preferred appeal to the Commissioner (Appeals). By the time that appeal was taken up for hearing, the Commissioner (Appeals) had already passed Order-in-Appeal No. 154/02. Hence the department's appeal happened to be dismissed on the ground .....

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..... ainst the Commissioner's order which was reviewed by the Board. After a reading of the order passed by the Larger Bench, I do not find any substance in the above ground raised by the appellant. In the instant case, it is clearly discernible from the chronology of proceedings that, by the time the department's appeal against the Order-in-original was taken up by the Commissioner (Appeals), the said .....

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