1996 (8) TMI 330

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....: Justice U.L. Bhat, President]. - The common appellant in the appeals is absent but has sent a request for decision of the appeals on merits. We have heard Shri A.K. Agarwal, SDR and perused the papers. 2. The dispute in the appeal relates to amounts collected by the appellant as per various invoices from the customers as "forwarding charges". The lower authorities have taken the stand....