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2009 (6) TMI 379 - CESTAT, CHENNAICable operator service - case of the department is based prima facie on Register S. No. 1 seized from another person which shows the number of connections - prima fade there is no corroborative material to support the stand of the Revenue based upon the register and the register does not prima facie show that any payment in excess of Rs. 7,000/- which was confirmed by the adjudicating authority was ever paid by the assessee to that person – stay granted
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