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2011 (5) TMI 541
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....- together with interest has been confirmed as a result of inclusion of the value of SIM cards in the activation charges of connectivity of Cell phone. Penalty also has been imposed on the assessees. 2. On hearing both sides, we find that no prima facie case for total waiver has been made out in the light of the decision of the Hon'ble High Court of Kerala in the case of CCE, Cochin Vs. Idea Mobi....
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