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2012 (11) TMI 1177

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.... Per Archana Wadhwa: Being aggrieved with the order passed by the authorities below, Revenue has filed the present appeals. As all of them involved the identical question, they are being disposed of by a common order. 2. After hearing the learned DR, it is seen that original adjudicating authority as also Commissioner (Appeals) held in favour of the respondents. The issue revolves around fi....