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2001 (9) TMI 865

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.... Mondal, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  On matter being called nobody appeared on behalf of the appellants in spite of today's notice of hearing having been sent well in advance. Accordingly we have heard Shri A.K. Mondal, learned DR for the Revenue, and have gone through the impugned order of the Commissioner (Appeals). 2. The Commissioner....