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2013 (12) TMI 982

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....DR For the Respondent: Shri R. K. Hasija, Advocate JUDGEMENT Per. D.N. Panda; The show cause notice made allegation that there were certain gift items which were supplied to wholesalers, showrooms and retailers for sale promotion of their products and recovered part of the amount from the wholesalers and retailers towards the advertisement expenses. With this allegation, adjudication w....