2002 (9) TMI 529

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....dal, JDR, for the Respondent. [Order]. - After hearing Shri S.R. Sarkar, learned Advocate for the appellants and Shri A.K. Mondal, learned J.D.R. for the Revenue, I find that the Commissioner (Appeals) has dismissed the appeal filed by the appellants herein, by observing that the same was not maintainable inasmuch as the same had been filed against a letter written by the Superintendent and ....