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2011 (5) TMI 88 - CESTAT, CHENNAIExemption upto Rs. 4 laksh - Waiver of pre-deposit - Since the lower appellate authority has recorded the claim of the appellants regarding small scale exemption but has not considered the same, the impugned order cannot be sustained to that extent - Hence the same is set aside and the matter is remanded to the original authority, with the consent of both sides, for redetermining the tax amount payable after considering the appellant s claim for small scale exemption - The appeal is allowed by way of remand
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