2007 (11) TMI 463

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....e applicant in spite of issue of notice. Heard the ld. DR and perused the records and the appeal is admitted. 2. The applicant filed this application for waiver of pre-deposit of tax of Rs. 42,000/- and penalty of Rs. 4,000/-. On perusal of the order, it is seen that the Commissioner (Appeals) upheld the denial of credit on the services of telephone installed at the residence, which do not c....