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2012 (2) TMI 144

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.... Per Ms. Archana Wadhwa:   Aggrieved by the order passed by Commissioner(Appeals) in favour of respondents, Revenue filed the present appeal. We have heard Shri N.Pathak, DR appearing for Revenue and Shri Rajesh Jain, ld. Advocate appearing for the respondents.   2. On going through the appeal folder, we find that the issue involved in the present appeal is as to whether the use of....