2008 (12) TMI 119

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....e Appellant. Shri Vishwas R. Gole, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has preferred the present appeal. 2. After hearing both sides, we find that the short issue is involved is as to whether the respondents can be considered as Consulting Engineer, so as to make him liable for payment of se....