2007 (3) TMI 765

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.... the three appeals are being disposed off by a common order as the issue involved is identical and all three arise from the same impugned order passed by Commissioner (Appeals). 2. After hearing both the sides duly represented by Shri Prakash Mehta, ld. advocate appearing for the appellant and Shri C. Lama ld. JDR, I find that the appellants are owner of photo lab and photo studio, which was made....