Appeal Dismissed for Non-Prosecution: Jurisdictional Issues Over Dual PAN Registrations Addressed, Joint Commissioner's Decision Upheld.

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....Maintainability of appeal - Jurisdiction - Same company operating with two registrations with two Different PAN - SCN were issued by the Officer in the particular position and so were the Orders-in-Original - appeal dismissed for non-prosecution - if the Additional Commissioner has issued the show cause notice and his successor Joint Commissioner decided the matter, we find no infirmity at all in such a decision - AT....