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2013 (1) TMI 68 - CESTAT AHMEDABADWrong abatement claimed under Notification No. 15/2004-ST - Held that:- As seen from the records that the appellant has not agitated the issue of eligibility of abatement of 67% on the materials supplied by them for rendering Repair and Maintenance Services to ONGC before the adjudicating authority & have raised this point before the first appellate authority. Thus interest of justice demands that appellant should be allowed to raise this point before the adjudicating authority in order to get an order on the merits of the issue - direct the appellant to deposit an amount of Rs. 1,00,000/- within a period of four weeks from today and report compliance to the adjudicating authority on 16.01.2013.
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