2019 (1) TMI 1798

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.... Anil G. Shakkarwar, Member (Technical) Absent on Call for Appellant Shri Shiv Pratap Singh (Dy. Commr.) AR for Respondent ORDER Per: Archana Wadhwa Above stated appeals are taken together for decision since the issue involved therein is same and the impugned orders are also same passed in respect of the same appellant. 2. We have heard learned representative of Revenue Shri Shiv....