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2000 (6) TMI 710

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....pellant. S/Shri H.C. Daruwala and S.S. Kurdukar, Advocates, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal is against the order of the Commissioner (Appeals) holding that the order of the Asst. Commissioner before him is in excess of the powers specified for adjudication in circular 3/92-CX-6, dated 14-5-92 of the Board and remanding the matter for adjudication.....