TMI Blog2009 (5) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the appellant has claimed the abatement in terms of the Notification No. 32/04-S.T., dated 3-12-04. This abatement was claimed filing a declaration before the authority. But the audit party s finding is that there was no declaration. That called for recovery of the tax for which review was done by the authority under Section 84 of the Finance Act, 1994. Ld. Consultant further submits that w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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