2007 (8) TMI 637

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....R, for the Respondent. ORDER Heard both sides. 2. I find that the lower Appellate Authority has rejected the appeal after observing that the Department has got a prima facie case in their favour. The learned Consultant rightly argues that the lower Appellate Authority should have come to a definite finding about the appellants' appeal and not rejected the same on the ground that the Depar....