2003 (12) TMI 439

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....eshpande, Advocate, for the Respondent. [Order]. -  This is Revenue's appeal. Heard both sides. 2. The Commissioner (Appeals) vide his impugned order rejected the Revenue appeal on the ground that the said appeal which was directed against the order-in-original passed by the Additional Commissioner, ought to have been filed by the Additional Commissioner instead of the Assistant....