2007 (2) TMI 56

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....Shri Motiar Seikh has been dismissed by the lower authority on the technical ground that it was a joint appeal of all the three appellants. I am of the view that instead of rejecting the appeal in its entirety, it was open to the lower appellate authority to treat the same as the appeal of the first appellant and decide the same on merits. Hence, I set aside the impugned order in so far as it rela....