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2006 (3) TMI 350
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.... Rai, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both the sides. 2. The applicant filed this application for waiver of pre-deposit of Rs. 26, 973/- and the penalty. 3. The contention of the applicant is that in the impugned order, the Commissioner (Appeals) dismissed the appeal holding that the appeal has no jurisdiction arising from the order p....