2008 (7) TMI 758

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....ne, for the Respondent. [Order]. - In this departmental appeal, the short issue involved is whether credit of NCCD taken has to be reversed consequent to exemption from payment of NCCD extended to PTY w.e.f. 17-5-2003. The Commissioner (Appeals) has allowed the appeal filed by the respondents on two grounds viz. that the rules/notification do not require reversal of credit and secondly the i....