2019 (6) TMI 834

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....he Appellant Shri Sandeep Kumar Singh, Deputy Commissioner, Authorised Representative for the Respondent ORDER After hearing both the sides duly represented by Shri Dushyant Kumar Singh learned consultant on behalf of the appellant and Shri Sandeep Kumar Singh, learned Deputy Commissioner A.R. of behalf of revenue, we note that the demand of Rs. 87,474/- is confirmed against the appellant under....