2007 (8) TMI 637

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..... Dr. Chittaranjan Satapathy, J. Shri B.N. Chattopadhyay, Consultant, for the Appellant. Shri J.K. Jha, SDR, for the Respondent. ORDER Heard both sides. 2. I find that the lower Appell .....

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..... efore the Commissioner. He was required to decide the appeal filed by the appellants and it was his duty to examine whether the appeal itself had merit and whether the appellants had a case in their f .....

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