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    <title>DECISION OF COMMITTEE OF COMMISSIONERS, IN REGARD TO FILE OF APPEAL BY THE DEPARTMENT, IS BINDING ON CHIEF COMMISSIONER</title>
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      <description>An appeal by the revenue against a Commissioner (Appeals) order is permissible only where the Review Committee objects and, after stating points of difference, refers them to the Chief Commissioner who, if of the opinion the order is not legal or proper, may direct filing of an appeal; absent objection or express statutory power, a Review Committee&#039;s acceptance of a Commissioner (Appeals) order is ordinarily final and cannot be reopened.</description>
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