2007 (11) TMI 463

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..... n spite of issue of notice. Heard the ld. DR and perused the records and the appeal is admitted. 2. The applicant filed this application for waiver of pre-deposit of tax of Rs. 42,000/- and penalty of Rs. 4,000/-. On perusal of the order, it is seen that the Commissioner (Appeals) upheld the denial of credit on the services of telephone installed at the residence, which do not cover under the pu .....

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