2011 (5) TMI 88

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..... l authority, with the consent of both sides, for redetermining the tax amount payable after considering the appellant s claim for small scale exemption - The appeal is allowed by way of remand - ST/S/8/2011 and ST/8/2011 - - - Dated:- 27-5-2011 - Dr. Chittaranjan Satapathy, J. Smt. G. Vardhini, Advocate for the Appellants Shri C. Rangaraju, SDR for the Respondent Heard both .....

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..... xemption. 3. Heard the learned Shri C. Rengaraju. 4. Considering the fact that the appellants have paid tax amounting to Rs.24,684/-, the requirement of predeposit of the balance amount is waived and the appeal is taken up for final disposal with the consent of both sides. Since the lower appellate authority has recorded the claim of the appellants regarding small scale exemption but has n .....

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