2008 (7) TMI 43

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....Shri R.K. Verma, DR, for the respondent. [Order per S.S. Kang Vice President] - Heard both sides. 2. The appellant filed this appeal against the impugned order.  The appellant is a proprietary concern and providing business auxiliary service.  The only issue raised by the appellant in the present appeal is that individual or proprietary concern cannot be treated as commercial conce....