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2012 (2) TMI 290

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....ed by the High Court of Delhi in CEAC No.12/2010 dated 17.01.2011.   3. The Adjudicating Authority, while deciding the issue whether exemption should be granted to the Respondent-Assessee under Notification No.1/93 dated 28.02.2003 had denied the claim of the Assessee. Aggrieved by that, the assessee had carried the matter by filing an appeal before the First Appellate Authority. The appeal ....