2013 (9) TMI 1111

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....ri Sanjay Grover, Advocate PER: ARCHANA WADHWA JUDGEMENT Being aggrieved with the order of the Commissioner (Appeals), the Revenue has filed the present appeals, which are being disposed of by a common order as the issue is identical in these appeals. 2. The issue involved in this case is as to whether the respondents are required to reverse proportionate credit availed by them on furnace oil....