2000 (12) TMI 143

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....hen the case was called, none appeared on behalf of the respondents, inspite of notice. Therefore, the appeal is being taken up in the absence of the respondents. 2. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 3. In the impugned order, the Commissioner (Appeals), after relying upon the decision of the Tribunal in respondents' own case, held tha....