2012 (5) TMI 399

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....the respondent by setting aside the adjudication order. 2. This matter was listed on 27th January, 2011. During the course of hearing, on that day, Shri V.K. Singh, learned SDR filed a letter bearing No. PIII/TC-7337/2009 dated 27th October, 2010 wherein the Additional Commissioner stated that 'the revenue involved in this appeal is only Rs.2.6 lakhs and there is no point of law involved, therefo....