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2013 (1) TMI 772
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.... RULE SERVED for the Respondent ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Though these appeals had been previously admitted, counsel for the Revenue candidly pointed out that the respondent assessee is located at Dadra Nagar Haveli. In that view of the matter, he rightly points out that the appeals could not be competent before this Court. 2. In view of the fact that the respond....