Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Availment of CENVAT Credit while claiming Duty drawback - Misdeclaration - This fact cannot be held to be a human error so as to extend the benefit to the appellant. - levy of penalty confirmed - AT
Availment of CENVAT Credit while claiming Duty drawback - Misdeclaration - This fact cannot be held to be a human error so as to extend the benefit to the appellant. - levy of penalty confirmed - AT
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