2014 (3) TMI 564

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..... eals are being taken up together. The appellants filed written submissions, and made a request to decide on merits. In the written submission, the contention of the appellants is that the issue is settled by the decision of the Tribunal in the case of Rishi Enterprises (final order No. A/2097-2010/13 dated 9.10.2013 in appeal No. ST/125/07. 2. The Revenue relied upon the findings of the lower aut .....

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