1998 (2) TMI 194

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...., Advocate, for the Respondent. [Order]. -  The amount of credit involved in the above appeal filed by the Revenue against the order of the Commissioner (Appeals) is Rs. 10,051.65. The Department is aggrieved by the extension of credit on an item called D.M.S. which according to the Revenue was not covered by the assessee's declaration under Rule 57H in 1987 or 57G declaration filed in ....