2005 (4) TMI 490

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..... the impugned order passed by Commissioner (Appeals) and after hearing both sides duly represented by Shri Prakash Shah, ld. Advocate and Shri U.H. Jadav, ld. JDR, I find that while disposing of the appeal, Commissioner (Appeals) has referred to a reasoning given by him in the stay order. The appellant s grievances is that the interim order for the purpose of stay was passed on the prima facie vie .....

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