2004 (7) TMI 497

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..... er : S.S. Sekhon, Member (T)]. After hearing both sides and considering that this issue was earlier remanded by the Tribunal to the Commissioner to re-adjudicate the case and the Commissioner, vide the order impugned, after considering the order of remand, has come to a conclusion that : I have examined the issue in detail w.r.t. Rule 6(b)(i) in the light of judgment of Hon ble Supreme Co .....

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