2006 (4) TMI 135

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..... present on the record. Tribunal has not adverted to the evidence present on the record. We are not satisfied with the impugned order. The Tribunal being the final court of fact should have been given considered findings after delving into the evidence which was present on the record - Matter remitted back - Decided in favour of Revenue.
Ashok Bhan and Lokeshwar Singh Panta, JJ. [Order]. - Unfo .....

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