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2007 (6) TMI 470

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....llant. Shri Dhaval Shah, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The impugned order stands passed by Commissioner (Appeals) against the order of Commissioner fixing APC. The Revenue's objection is not as regards the merits of the said order, but on the technical issue that the order of Commissioner fixing APC was not appealable before Commissioner (....

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