2004 (8) TMI 592

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..... Order per : Jyoti Balasundaram, Member (J)]. The Revenue challenges the order of the Commissioner (Appeals) extending the benefit of notification 38/97 to the respondents herein, as according to the department, the condition under the notification of opting for the availment of the notification during the period in dispute, viz. 1-4-1998 to 19-8-1998, was not fulfilled. 2. We have heard bo .....

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