2005 (5) TMI 658

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....pellant. Shri Prakash Shah, Advocate, for the Respondent. ORDER [Order per : S.S. Sekhon, Member (T)]. - The Revenue is in appeal against the order of the Commissioner (Appeals), who following the earlier decision of the Commissioner (Appeals), vide Order-in-Appeal No. Commr (A)/193/Ahd-II/2002, dated 5-3-2002, held that the case of any relationship in terms of Section 4 of the Central Ex....