2006 (3) TMI 631

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Full Text of the Document

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....lani, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The original authority had dropped the demand against the respondents both on merits and limitation. The lower appellate authority has held that the demand was sustainable on merit, but has held the same to be time barred. Hence, this appeal by the department. The main argument advanced by ....