2004 (5) TMI 355

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..... ekhon, Member (T)]. After hearing both sides and considering the issues it was fell that the main appeal could be disposed of after waiver of pre-deposit requirement. 2. The appellants are aggrieved with the following finding of the ld. Commissioner (Appeals). I find that the lower adjudicating authority has failed in depicting the inculpatory role of Shri Naresh N. Kumbadia, Prop. M/s. .....

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