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2008 (12) TMI 654

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....ellant. Shri A.K. Madan, DR, for the Respondent. ORDER Heard both sides and perused the records. 2. After hearing both sides delay of 5 days in filing the appeal No. E/716 of 2008 is condoned. COD application is allowed. 3. The applicants are a cooperative society. The allegation and findings of the Commissioner are that the applicants are receiving services of goods transportation ....