2003 (9) TMI 460

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....ammen, Advocate, for the Respondent. [Order per : Justice K.K. Usha, President]. - This appeal is at the instance of Revenue challenging the order passed by the Commissioner (Appeals) dated 18-12-2000. 2. On going through the impugned order we find that the Commissioner (Appeals) has set aside the original order on two grounds, namely, (1) on the ground of limitation, and (2) on the groun....