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2002 (1) TMI 925

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....ppellant. None, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  Revenue filed these appeals against the common order-in-appeal passed by the Commissioner (Appeals). 2. When the case was called none appeared on behalf of the respondents. Respondents made a request for adjournment. As we find that the issue is already covered by the decision of the Hon'ble Gujarat H....