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2010 (7) TMI 364

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....te, for the Appellant. Shri S.R. Meena, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Learned counsel points out that learned Commissioner (Appeals) has pre-judged the issue to agree with the learned Adjudicating Authority which is coming out from page 6 of the adjudication order which can be compared with the descriptions made in the discussion and finding of both order....