2008 (7) TMI 123

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....] - Heard both sides. 2. The appellant filed this appeal against the impugned order passed by the Commissioner (Appeals). The Commissioner (Appeals) dismissed the appeal filed by the appellant following the earlier order-in-appeal No. 138/CE dated 8.7.2004. 3. We find that the appellant challenged the order-in-appeal No. 138/CE dated 8.7.2004 and the Tribunal vide Final Order No.261/06 dated....