2010 (12) TMI 1157

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..... Chittaranjan Satapathy, Member (Technical) and Shri. D.N. Panda, Member (Judicial) Shri.Manish Mohan, SDR for the Appellant Shri. J.H.Motwani, Advocate for the Respondent JUDGEMENT .....

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..... 108 3. As such, we find no infirmity in the impugned order passed by the lower appellate authority. As there is no substance in the appeal filed by the department, we dismiss the appeal filed by t .....

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