2009 (4) TMI 871

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..... assed in TMP No. 83 of 1992 in TA No. 993 of 1991 dated April 2, 1992. The only dispute in this revision is whether the deletion of penalty in a sum of Rs. 33,315 by the first appellate authority and confirmed by the Tribunal is correct or not? On perusing the material, it is clear that in respect of the disputed turnover, the assessee has claimed second sales exemption on the basis of the r .....

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