2007 (3) TMI 243

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.... [Order] - None appeared on behalf of the applicant. They sent a telegram to decide the matter in their absence on merit. Heard the learned authorized representative (DR) for the Revenue, 2. After hearing the learned DR and on perusal of the records, I find that the matter is narrow compass and therefore after granting the stay, the appeal is taken up for hearing with the consent of the learned....