Form of application to the Commissioner (Appeals)
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....l be filed in duplicate and shall be accompanied by two copies of the decision or order passed by the adjudicating authority (one of which at least shall be a certified copy) and a copy of the order passed by the ^1[^3[Principal Commissioner or Commissioner, as the case may be] of Customs] directing such authority to apply to the ^2B[Commissioner (Appeals)]. ....
TaxTMI