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2007 (4) TMI 506

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..... Mr. Anil Kumar, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  By this stay application, the appellant is seeking stay of the operation of the OIA No. 123/06 dated 31-10-06. The Commissioner has allowed the assessee's appeal and set aside the OIA. However in concluding portion of para 11 he has observed that "the department can rightly reverse such credit along ....