2002 (2) TMI 816

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....]. - After hearing both sides, I feel the appeals themselves could be disposed of without much ado. 2. Here the impugned order has been passed on the appellants (?). I have put a question mark because admittedly the appellant is a sole proprietor of the firm called Bhairav Printers, appellant in Appeal C/944/2001. Bhairav Printers does not have independent existence than that of Ranjit San....