2000 (12) TMI 412

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.... None, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The Revenue is in Appeal seeking to set aside Order-in-Appeal No. 41 (SSR) C.E./JPR/97, dated 1-12-1997. The issue that arose for decision in that appeal was whether the buyer had given an advance of Rs. 15 lakhs to the assessee and whether the sale price was depressed on account of such advance, necessitating additio....