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2009 (1) TMI 30

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....DR) for the Revenue.  [Order per: P. K. Das, Member (Judicial)] - As the issue involved in this matter is in narrow campus, we take up appeal  hearing after granting stay. 2. After hearing both sides, it is seen from the order of the Commissioner (Appeals) that the benefit of abatement was denied, the applicant failed to fulfil the condition of the Notification No.1/2006 dated 1.3.....