2009 (2) TMI 721

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....DER Ld. Counsel Shri S.V. Arya submits that while ld. Commissioner has recorded that appropriate certificate has not been issued on the body of the consignment notes, he has also recorded that the Appellant has produced copy of certificate of GTA on annual basis. But he has disallowed the claim made by the Appellant. He submits that considering the hardship of the GTA assessee, the Tribunal has a....