2007 (11) TMI 286

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....he Respondent. [Order]. - None appeared on behalf of the applicant in spite of issue of notice. Heard the ld. DR and perused the records and the appeal is admitted. 2. The applicant filed this application for waiver of pre-deposit of tax of Rs. 42,000/- and penalty of Rs. 4,000/-. On perusal of the order, it is seen that the Commissioner (Appeals) upheld the denial of credit on the ser....