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2006 (1) TMI 436

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....e Respondent. [Order]. -  Heard Shri A. Hore, ld. JDR on the Misc. Application filed by the Revenue for Restoration of Appeal. He submits that the Commissioner has filed the fresh authorisation and in view of that the appeal may be restored. 2. Heard Shri K.K. Bhattacharjee, ld. Consultant. He submits that the appeal filed by the Commissioner suffers from the basic lacuna that t....