2004 (6) TMI 405

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....der]. - These appeals have been filed against the impugned order-in-appeal dtd. 20-10-2003 passed by Commissioner (Appeals) directing the Original Authority to decide the matter afresh. Prima facie, the order of remand being an open remand to the original authority, these appeals to the Tribunal at this stage are premature. 2. Learned C.A. appearing for the appellants, however, states that....