2003 (6) TMI 422

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....Sekar, Manager (Taxation), for the  Appellant. None, for the Respondent. [Order]. - Identical issue has been decided by me in respect of the very same Appellants vide Order-in-Appeal No. 35/2003 (M I), dated  11-3-2003. Hence, I take up for disposal both Stay and Appeal in respect of the above two appeals since identical issue stands decided by me. 2. The Show Cause Noti....