1998 (2) TMI 194

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..... edit involved in the above appeal filed by the Revenue against the order of the Commissioner (Appeals) is Rs. 10,051.65. The Department is aggrieved by the extension of credit on an item called D.M.S. which according to the Revenue was not covered by the assessee s declaration under Rule 57H in 1987 or 57G declaration filed in 1992. According to the learned DR, the declaration dated 24-11-1987 cov .....

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