2004 (8) TMI 596

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..... : S.L. Peeran, Member (J) (Oral)].  The Revenue was directed to serve hearing notice on the Respondents through the Commissioner, as services through the Tribunal could not be effected. 2. The learned SDR files a report of the Joint Commissioner that efforts were made by the trained staff to serve the hearing notice on the respondents. However, it could not be served, as the Unit is n .....

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