2004 (4) TMI 505

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....ppellant. Shri O.P. Arora, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - The appellants in the present appeal have sought setting aside of the Order-in-Original by alleging that it has been passed by the Commissioner (Appeals). This prayer had been made by them in the memo of appeal. But order-in-original was passed by the adjudicating authority i.e. Additional Commissi....