2017 (4) TMI 585

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....ri K.P. Muralidharan, AC (AR), for the Appellant. Shri S. Kannappan, Advocate, for the Respondent. ORDER The only issue in all these appeals filed by the Department is that both the original and appellate authorities have misinterpreted the condition (c) to first proviso of Notification No. 41/2012-S.T., dated 29-6-2012. For better understanding, the said condition is reproduced below :- "(c)&....