2014 (10) TMI 342

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....r the Appellant. Shri Sumit Kumar, SDR, for the Respondent. ORDER Shri Batra learned Chartered Accountant submits that the lottery business carried out by appellant was considered by Tribunal while passing the stay order dated 30-4-2009 [2009 (16) S.T.R. 725 (Tri. - Del.)]. At that time, the implication of the explanation added to Section 65(19) of the Finance Act, 1994 was considered. It....