2012 (12) TMI 112

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..... and of duty or reversal of credit. Hence, the impugned order is set aside and the appeals are allowed. - ST/S/133/2010 & ST/229 of 2010, ST/S/157/2010 & ST/227 of 2010 - 601 & 602 of 2012 - Dated:- 5-6-2012 - DR. CHITTARANJAN SATAPATHY, D.N. PANDA, JJ. J. Shankar Raman for the Appellant. V.V. Hariharan for the Respondent. ORDER Dr. Chittaranjan Satapathy, Technical Member .....

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..... e laid underground which was essential for providing the output service viz., telephone services. There cannot be any question of bringing back these cables to the premises of M/s. BSNL, as such a step would disrupt telephone services. 3. In view of the foregoing, we are of the view that there has been no contravention of the 2nd proviso to Rule 3(5) as it-existed at the material time. In any .....

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