2015 (2) TMI 739

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....ate & Mr Kirankumar J For the Respondents : Mr Prakash Shah & Mr Jas Sanghavi & M/s PDS Legal ORDER P.C. 1. The two appeals which have been disposed of by the Tribunal pertain to the claim of the assessee that it had availed of the benefit of Notification No.21 of 2002 dated 1st March, 2002. While availing of the same, all conditions and particularly condition No.40 ( b) were duly comp....