2000 (4) TMI 685

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....e Appellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  We have heard Shri D.B. Desai, learned Chartered Accountant for the appellant and Shri R.K. Roy, learned JDR for the Revenue and have also gone through the impugned order. 2. Both the appeals are being disposed of by a common order as the issue involved is the same. The appellant....