Have a look at sample:
DECLARE @tmp TABLE(CustomerID INT, SequenceNo INT, Comments VARCHAR(MAX))
INSERT INTO @tmp (CustomerID, SequenceNo, Comments)
VALUES(1, 1, 'ABC D'),
(1, 2, 'CDE'),
(1, 3, 'ABC'),
(1, 4, 'ABC D'),
(1, 5, 'CDE'),
(1, 6, 'abc'),
(2, 7, 'ABC DEF'),
(2, 8, NULL),
(2, 9, 'ABC DEF'),
(2, 10, 'DEF'),
(2, 11, 'XYZ 123'),
(2, 12, 'ABC'),
(3, 13, 'PQ RST')
SELECT CustomerID, SequenceNo, Comments
FROM (
SELECT *, ROW_NUMBER() OVER(PARTITION BY CustomerID ORDER BY SequenceNo ASC) AS RowNo
FROM @tmp
) AS T
WHERE RowNo > 1
Above query returns:
CustomerID SequenceNo Comments
1 2 CDE
1 3 ABC
1 4 ABC D
1 5 CDE
1 6 abc
2 8 NULL
2 9 ABC DEF
2 10 DEF
2 11 XYZ 123
2 12 ABC