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2011 (1) TMI 809

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....r-in-Appeal No.8/2010(H-IV) S.Tax, dt. 10/5/2010. 2. None appears on behalf of the respondent despite notice.  Since the issue involved is in narrow compass, I take up the appeal for disposal in the absence of any representation from the respondent. 3. Ld. DR would submit that before arguing the matter on merits, he would submit that the ld. Commissioner(Appeals) has remanded the matter bac....