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2005 (9) TMI 628
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.... Pardeshi, Authorised Representative (JDR), for the Appellant. Shri V. Deivasigamani, Corporate Manager, for the Respondent. ORDER The Commissioner (Appeals) vide his impugned order has held as under : - "I have carefully considered the facts of the case, the findings of the adjudicating authority, submissions of the appellants and the law on the subject. I find that the issue is settled by th....