2010 (7) TMI 104

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....M: Hon'ble Ms.Jyoti Balasundaram, Vice-President The benefit of abatement of 75% from the gross amount available under Notification No.32/2004-ST dt. 3.12.04 extended by the lower appellate authority is challenged by the Revenue in the present appeals on the ground that the assessees did not follow the procedure prescribed under the Board's circular dt. 27.7.2005 and did not produce declarations ....