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1998 (5) TMI 317

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.... Shri A.R.S. Kumar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  After hearing both sides on the stay application, we have decided to take up the appeal for disposal, as the ratio is covered by two decisions of the Supreme Court and a number of decisions of this Tribunal. 2. The question for consideration in the appeal is the includability in the asses....