2011 (4) TMI 1156

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....Representative (SDR), for respondent Per: P.G. Chacko After hearing both sides on the stay application, we are inclined to dispose of the appeal itself finally at this stage.  Accordingly, after dispensing with pre-deposit, we take up the appeal. 2.This appeal is directed against the appellate Commissioner's order rejecting an appeal of the assessee (filed against an adverse order....

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....ner. 3. The leaned counsel for the appellant submits that they are entitled to the benefit of Notification No.24/2004-ST dated 10.9.2004 (for the period from 10.9.2004) and Notification No.9/2003-ST dated 20.6.2003 (for the period prior to 10.9.2004) inasmuch as they satisfied the terms of both the Notifications. We have heard the learned SDR also. We have also perused both the Notifications. ....