2011 (5) TMI 555

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.... the Appellant Shri M. Kannan, Advocate for the Respondent Per Jyoti Balasundaram The Revenue is in appeal against the order of the Commissioner (Appeals) remanding the issue as to whether split room air-conditioners installed in the Managing Director's room and in the training hall within the bonded premises of the assessees are eligible to benefit of exemption under Notification No. 1/9....