2004 (11) TMI 431

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....i A.K. Saxena, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Though the appellants has made request for adjournment, we are of the view that the appeal can be disposed off in their absence inasmuch as Commissioner (Appeals) has dismissed the appeal for non-compliance of his stay order. Accordingly, after rejecting the request for adjournment, we proceed to decide....