2009 (3) TMI 234

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....st the Order-in-Appeal No. 12/2005-ST(B-III), dated 29-12-2005.   2. Heard both sides and perused the records.   3. The appeal has been filed against a communication from the Commissioner (Appeals) to the appellant, which reads as under : "Please refer to your Appeal dated 5-12-2005, received in this office on 7-12-2005, against Order-in-Original No. 32/2004, dated 31-5-2004 pas....