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2014 (8) TMI 879

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....t : Shri B.B. Sharma, DR JUDGEMENT PER: D.N.PANDA; Ld.Counsel appearing on behalf of Shri Prem Ranjan submits that Shri Prem Ranjan is occupied in the High Court for which matter may be adjourned. 2. Perusal of record shows that appeal was dismissed before the Commissioner (Appeals) on limitation. According to the Revenue, the date of presentation of bill of entry is the date from whic....

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