2004 (6) TMI 472

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Appellant. Shri Virag Gupta, JDR, for the Respondent. [Order per : S.S. Kang, Member (J)].-  The appellant filed this appeal against common order-in-appeal passed by the Commissioner (Appeals). 2. Heard both sides. 3. The appeals filed by the appellants were dismissed by the Commissioner (Appeals) on the ground that the same were filed without the signatures of t....