2014 (3) TMI 1084

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....e Appellant. Shri D. Singh, DR, for the Respondent. ORDER Both the appeals are being disposed of by a common order as they arise out of the same impugned orders of the Commissioner (Appeals), though heard on two different dates. 2. After hearing both the sides, I find that the appellants, who are engaged in the manufacture of cement, PVC Resin, Caustic Soda, PVC Compound, etc. wer....