2002 (12) TMI 149

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....s appeal for some time, it transpires that the same can be disposed of on the point of jurisdiction, since the appeal has been filed against a letter bearing C.No. IV (16) 87/TU/BBSR-I/2000/2074A, dated 24-1-2002 issued to the appellants by one Deputy Commissioner (Tech.), Central Excise and Customs, Bhubaneswar purporting to convey the decision of the Commissioner of Central Excise and Customs, B....