2014 (11) TMI 39

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....nbsp;Respondent : Shri Jitin Singhal, Advocate JUDGEMENT Per: S S Kang: 1. Heard the learned Additional Commissioner (A.R.) as none appeared on behalf of the respondent in spite of notice. 2. Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) allowed the appeal filed by the respondent. 3. Proceedings were initiated agai....