2008 (1) TMI 45

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..... rs. Archana Wadhwa, Member (Judicial) We have heard Dr.M.K. Rajak, learned SDR in support of the Revenue's appeal. The respondent have filed a written submission drawing our attention to the earlier order of the Tribunal in their own case being Order No.A/2055/WZB/AHD/2007, dt.8.8.07 dismissing the Revenue's appeal. 2. The issue involved is as to whether the provisions of Sect .....

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