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2013 (10) TMI 682 - AT - Service TaxRestoration of the appeal - Condition for PSU - Held that:- Case of Electronics Corporation of India Ltd. versus Union of India & Ors. [2011 (2) TMI 3 - Supreme Court] where the application was found pending and not in a case where the Committee had considered the application and refused - This is a case where the Committee had considered the application and has refused appeal remedy and therefore, we do not find any merit in the application for restoration of appeal - Decided against assessee.
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