2004 (2) TMI 622

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..... Smt. K.A. Mishra, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - Heard both sides. We find that the Commissioner (Appeals) even though has stated that he is rejecting the appeal for non-compliance with pre-deposit direction, it is observed that the dismissal is on merits as well. Therefore, it has to be taken that the Commissioner (Appeals) has decided the appeal .....

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