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2003 (7) TMI 609

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....S.C. Pushkarna, JDR, for the Respondent. [Order]. - Heard 2. The stay application as well as the appeal, in my view, both can be disposed of. 3. The appellants have, prima facie, strong case as the Commissioner (Appeals) has dismissed their appeal not on merits, but on the ground that there was no speaking order. Therefore, the stay application is allowed unconditionally. ....

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