2019 (2) TMI 1767

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....or the Appellant : Shri R.K. Majhi, DR For the Respondent : Shri Sandeep Chilana, Advocate ORDER Per Anil Choudhary: From the records of hearing, we find that both the appeals are filed by the Department against the two different impugned orders -in-appeal dt. 25.09.2018 and 31.01.2018. 2. From the perusal of the impugned orders, we find that the ld. Commissioner (Appeals) had finalized the m....