2014 (3) TMI 557

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....nal Commissioner (AR) For the Respondent : None PER : S S Kang Common issue is involved, therefore the appeals are taken up together. 2. When the case was called, none appeared on behalf of the respondents in spite of notice. Heard the learned AR. 3. The Revenue filed these appeals against the impugned orders passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that th....