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2011 (7) TMI 630

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.... The appellants are in appeals against the impugned order of the Commissioner (Appeals). In appeal No.E/3777/10, the appellants are seeking to remand the matter to the Commissioner (Appeals) as the Commissioner (Appeals) has not considered their contention and passed the order relying on earlier order passed by him in the Revenue's appeal for enhancement of penalty only. The appellants have also c....