2007 (8) TMI 233

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....orities below committed an error allowing the benefit of Circular No. 63/95 dated 16-3-1995 while the appellant was not entitled to the same. The ld. Commissioner (Appeal) also relied on Notification No 184/86 dated 1-3-1986 and granted benefit to the Respondent 2. None present for the Respondent. 3. The order passed by the Id. Commissioner has clearly described that the appellant although w....