2003 (9) TMI 490

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....llant. None, for the Respondent. [Order per : Krishna Kumar, Member (J)]. -  Shri. Vimlesh Kumar, ld. JDR appeared on behalf of the Revenue. None was present for the respondent. The Revenue has filed the present appeal against the impugned order passed by the Commissioner dropping the proceedings initiated under the show cause notice. The ld. JDR has submitted that the Commissioner h....