2008 (6) TMI 422

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....Hitesh Shah, SDR, for the Appellant. Shri V.R. Kelkar, Consultant, for the Respondent. [Order per : M.V. Ravindran, Member, (J)]. -  This appeal is directed against the order-in-appeal No. CEX.XI/JMJ/103/916/NSK/APPLN/2003 dated 4-4-2003 and the respondent have also filed cross-objection. 2. Considered the submissions made by both sides and perused the records. 3. Ld.....

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.... of the impugned order, the Commissioner (Appeals) has only come to the conclusion that the appeal has to be admitted and the order-in-original is infructuous. We are of the view that this is not a final order and there are no views expressed on merits of the case. As such, the impugned order is incorrect and needs to be set aside. We are of the view that the Commissioner (Appeals) should pass an ....