2000 (5) TMI 574

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....ondent. 21/134/1 [Order per : Archana Wadhwa, Member (J)]. - The appeal can be disposed of on the short point. Commissioner (Appeals) has rejected the appeal on the ground that order of the Asstt. Commr. impugned before him was not placed on record by the appellant. During the pendency of the appeal, he directed the appellant to place on record the impugned order passed by the Asstt. Commr. on....