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2010 (11) TMI 1075

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....hnical Member Shri Joseph Prabhkar, Advocate For the Appellant Shri A.B.Niranjan Babu, SDR For the Respondent JUDGEMENT Per Dr. Chittaranjan Satapathy Heard both sides. The impugned order demands 10% of the value of the exempted goods whereas the appellants have, according to ld. advocate, reversed proportionate amount of credit in respect of inputs used in the exempted goods. He al....