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2012 (2) TMI 176

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....R.K.Varma, DR for the Respondent   Per Ms. Archana Wadhwa:   After dispensing with the condition of pre-deposit of duty and penalty of identical amount, we proceed to decide the appeal itself with the consent of both the sides in as much as the issue stands in a narrow compass.   2. Ld. Advocate appearing for the appellants submits that Commissioner(Appeals) has passed the ....