2014 (5) TMI 1195

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..... nd perused the record. 2. The questions of law, which have been formulated in memo or revision, whereupon revision has been admitted, read as under: "i. Whether the learned Member Tribunal as well as the Joint Commissioner (Appeal) have committed a manifest error of law and facts in not following the Division Bench judgment of this Hon'ble Court in the case of Tarkeshwar Nath Agrawal Vs. C. .....

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