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2010 (2) TMI 603

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....Chakraborty, SDR, for the Appellant. Shri K.P. Dey, Advocate, for the Respondent.  [Order per: S.S. Kang, Vice-President]. - Both appeals are taken up together as common issue is involved. 2. Revenue filed these appeals against the impugned order whereby the Commissioner (Appeals) after relying upon the decision of Hon'ble Supreme court in the case of Union of India v. Bombay Tyre In....