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2015 (8) TMI 680 - SUPREME COURT

2015 (8) TMI 680 - SUPREME COURT - 2015 (320) E.L.T. A186 (SC) - Composite issuance of SCN to two parties - Supreme Court dismissed the appeal filed by the assessee against the decision of Delhi High .....

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te the proceedings. If at the stage of determination of liability or at the final stage, it was open to the Commissioner to ascribe one figure or the other, to each of the parties, that course ought t .....

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