2010 (2) TMI 393

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..... on for purpose of availing exemption under Notification mere non-mentioning of notification no. In letter cannot be fetal for availing exemption when they otherwise eligible for said exemption. Impugned order denying exemption set aside. - E/2874/2009 - 72/2010-EX(PB) - Dated:- 15-2-2010 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) Shri Rajesh Gupta , .....

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..... ation and hence the benefit of the notification has been denied by the authorities below for the period 17-4-2006 to 14-7-2006. For the subsequent period, the appellants have given declaration containing the notification no. and after due examination, the Departmental authorities have extended the benefit of the said notification. 3. Heard the learned SDR. He clarifies that after denying the exe .....

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