2017 (9) TMI 1666

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....ohan Damodhar, JJ. Mr A Sarveswar Row, Adv for the Appellant. Mr. Ajay Kumar, A.R. for the Respondent. Order per: Bench All these appeals raise a common question of law.  Hence taken up for disposal by a common order. 2. Heard both sides and perused the records. 3. The issue involved in these cases is regarding reversal of an amount equivalent to 8% or 10% of the value of the goods c....