1999 (2) TMI 219

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Full Text of the Document

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....der per : P.C. Jain, Vice President]. - The matter is called. None appeared for the appellants. We observe that no notice has been issued to the appellants. Nevertheless, we are of the view that the matter can be disposed of in favour of the appellants on the basis of available records. Accordingly, we have heard Shri A.M. Tilak, learned DR for the Revenue. 2. The lower Appellate authority....