2022 (5) TMI 112

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....pellant : Mr. Piyush Kaushik, Adv. For the Respondent : Mr. Ruchir Bhatia, Sr. Standing Counsel & Mr. Shlok Chandra, Jr. Standing Counsel. ORDER Mr. Kaushik, learned counsel for the appellant, submits that the appellant had pressed ground Nos. 3 to 5 during the hearing of the appeal. These grounds have been taken note of by the Tribunal in the impugned order. However, in para 5 of the imp....