2011 (7) TMI 451

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....isupal, JDR For the Appellant/s Shri Jagadeesh, Advocate For the Respondent/s Per Jyoti Balasundaram The delay in filing the cross objections by the assessees is condoned. Now, we take up the appeal of the Revenue. 2. We find that the department is of the view that the extension of the benefit of Sl.No.209 of Notification No.17/2001 dt. 10.3.2001 is not correct as condition No.33 which is atta....