2012 (9) TMI 668

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....njan Satapathy: Heard both sides. Ld. Counsel appearing for the appellant states that impugned Order-in-Revision dt.30.3.2010 has been passed while an appeal against the impugned Order-in-Original was pending before the Commissioner (Appeals). However, we find that the appeal which was pending before the Commissioner (Appeals) was not an appeal filed by the assessee but an appeal wrongly filed ....