2005 (10) TMI 364

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....ellant. None, for the Respondent. [Order per : S.S. Kang, Vice-President ]. - When the case was called none appeared on behalf of the respondent M/s. Anurag Board & Paper Mills (P) Ltd. The notice issued to the respondent was received back that nobody was present to receive the notice. In these circumstances, the ROM application is being taken up in absence of the assessee. 2. Hea....