2005 (9) TMI 552

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....Respondent. [Order]. - Heard Shri Amitava Banerjee, Assistant Manager (Accounts) for the appellants and Shri Uday Kumar, ld. JDR for the respondents. 2. Shri Banerjee submits that the preamble contained in the Order-in-Original dated 17-3-2003 shows the directives that the person aggrieved by the order may appeal to the Commissioner (Appeals) Central Excise, Kolkata within three months fr....