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1895/1992.

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Full Text of the Document

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....nits was allowed in respect of appeals involving disputed demand of Rs.2 lakhs and above. This weightage was applicable to appeals (including Central Circles appeals) relating to assessments, and penalties for concealment only. The weightage was not allowable if the order appealed against was set aside. Subsequently, a weightage of 1 1/2 units was allowed for appeals involving demand between Rs.1 ....