2010 (11) TMI 77

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....NT P.C: 1. Heard. Admit on the following substantial question of law. "Whether in the facts and circumstances of the case, the Tribunal was justified in directing the appellants to deposit Rs.5 Crores under Section 35F of the Act? 2. The short question raised in this appeal is, whether the tower on which the antenna is mounted by the appellant constitutes capital goods for the purpose of Rule ....