2004 (8) TMI 592

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.... Appellant. Shri O.D. Bihani, CA, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The Revenue challenges the order of the Commissioner (Appeals) extending the benefit of notification 38/97 to the respondents herein, as according to the department, the condition under the notification of opting for the availment of the notification during the period in dispute, vi....