2009 (9) TMI 942

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.... Chittaranjan Satapathy:- 1. Heard both sides. As the appeal itself can be disposed of today, we waive the requirement of predeposit and proceed to hear and decide the appeal. 2. Shri R. Thiagarajan, Ld. Advocate, appearing for the appellants states that the original authority had allowed the benefit of Notification No.12/2003-ST dated 20.06.2003 whereas, on revision, the Commissioner has denie....