2007 (10) TMI 266

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....t. Shri S.J. Vyas, Advocate, for the Respondent. [Order] - This is a Department's appeal against the order of the Commissioner (Appeals) No. 12/2006(STC)AV/Comm.(A-IV)Ahd, dt.8.9.06. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) In this case, a show cause notice dt.15.10.04 was issued demanding a sum of Rs.21,457/- after holding that a sum of Rs.26,157/- ....