2018 (11) TMI 1705

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....r, Member (Technical) Absent on Call for Appellant Shri Mohd. Altaf (Asstt. Commr.) AR for Respondent ORDER Per: Archana Wadhwa Nobody appeared on behalf of the appellant. Accordingly, we have heard learned A.R. for the Revenue and gone through the impugned order. 2. The short issue required to be decided is as to whether the credit availed on the basis of Advice Transfer Debit (....