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2009 (2) TMI 525

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.... Shri Jayadeep Wagde, Advocate, for the Respondent. [Order per : D.N. Panda, Member (J)]. -  This appeal of Revenue is on a narrow compass. The question involved was whether materials before the learned Appellate Authority called for to grant relief to the appellant or required scrutiny by the learned Adjudicating Authority, when he had certain doubts. He was of the opinion in para '5' ....