TMI Blog2009 (10) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... pathy, Technical Member Shri P.K. Das, Judicial Member For the Appellant: Shri C. Dhanasekaran, SDR Ms. Prameela Viswanathan, Adv. For the Respondents: Per Dr. Chittaranjan Satapathy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Neither the grounds of appeal nor the arguments made by the learned SDR show us any evidence to alter the finding of the lower appellate authority. As such the appeal filed by the department is dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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