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2011 (6) TMI 99

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....nbsp; Demand of duty of Rs. 61,631/- stands confirmed against the appellants along with imposition of penalty of identical amount by denying them the benefit of 75% of abatement in terms of Notification No. 32/2004-ST dated 03.12.2004, in respect of the GTA services availed by them, on the ground that no declaration stands made by the transporters on the consignment notes that they have not avail....