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    <title>2002 (7) TMI 540 - CEGAT, new delhi</title>
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    <description>A letter merely conveying a decision on behalf of the Deputy Commissioner does not have the force of an order-in-original and is not, by itself, a legal order capable of appeal. In the absence of an appealable order, the proper course is to seek a fresh speaking order from the competent authority. The communication was therefore treated as not being an order in the eye of law, and the appeal was held to be not maintainable.</description>
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      <title>2002 (7) TMI 540 - CEGAT, new delhi</title>
      <link>https://www.taxtmi.com/caselaws?id=105666</link>
      <description>A letter merely conveying a decision on behalf of the Deputy Commissioner does not have the force of an order-in-original and is not, by itself, a legal order capable of appeal. In the absence of an appealable order, the proper course is to seek a fresh speaking order from the competent authority. The communication was therefore treated as not being an order in the eye of law, and the appeal was held to be not maintainable.</description>
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