2004 (6) TMI 539

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....er per : S.S. Sekhon, Member (T)]. -  When the matter was called, none appeared for the appellant. The matter has been adjourned repeatedly due to absence of the appellant. This appeal is pending since 1999. Therefore, the appeal is taken up for decision. 2. After hearing the DR, it is found that the Commissioner has objected to the conduct of the appellant of having suo motu taking cr....