2010 (12) TMI 127

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....p;    None present for the respondent. Learned DR submits that learned Appellate Authority has granted relief based on the Chartered Accountant certificate. We perused para 12 of the appellate order which reads as under :- 12. The appellant have submitted certificates dated 18/6/07 and 3/7/07 issued by Rampaul & Associates, Chartered Accountants, # 189, Sector 40-A, Chandigarh wh....