2005 (9) TMI 400

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.... for the Appellant. Shri Prakash Shah, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. We find that while passing the impugned order, the lower appellate authority has observed as follows :- "I have gone through the Order-in-Original, appeal petition, submissions made at the time of personal hearing and connected paper carefully. I fi....