2015 (7) TMI 140

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....he Respondent : Shri P V Sadavarte, Adv. ORDER Per: M V Ravindran: These two appeals are filed by the Revenue against the impugned orders passed by the first appellate authority, reversing the view taken by the Adjudicating Authority. Since both the appeals are raising the same issue, they are being disposed of by a common order. 2. Considered the submission made at length by both side....