2017 (4) TMI 1286

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.....   D.N. Panda, The issue in this appeal is whether fulfillment of conditions prescribed in the Notification No.  18/2009-ST dated 7.7.2009 belatedly will entitle the appellant to benefit of the said exemption notification.   2. Learned Counsel says that the conditions prescribed by column No. 4 of the above notification have been fulfilled. Further, certain procedures require the .....

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