BEFORE THE: swam wmmmnmm Taxman W mama M ~m§£¥mmxwk " @Pmw m/QJ W O.A.NO. OF 1999 gmmmx Manda Pmsad Gupta s/o shriR'K Gapta. aged about S1 years‘; Upyer Division mark; posted at matrict Excise Offieeg yaw; Anabmwunmatrict Sarguja (w). y: ygTimcmEa :1 w 1. The Sstate ef Maéhya Pradeshwthraugh the; sacretary Commerce and Taxatien, Vallabh Bhawaa. wwm. 2; {me Excise, amissiener. mu mal. Gwaliat, (Appellate authority) 3., Dmtrict Ex¢ise Offmer, Ambikapur.Distriat Surguja (W). REwgXDEHTE’ AP?LICATIO‘& @EDER 3ECTIQH 19 OF wPIE ADMIEISTRATIVE TRIEGNALS ACT’ 1985 “ .