2012 (6) TMI 23

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....shok Jindal: The appellants have filed an application for early hearing of the appeal on the ground that by amendment through Section 73 of the Finance Act, 2010, the matter needs examination at the end of adjudicating authority.  2. Considering the submissions made by the applicant, we note that the issue is of very narrow compass and, therefore, after allowing the application for early he....