2011 (1) TMI 1126

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..... for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President]. - Ld. Advocate Shri V. Swaminathan appeared for the appellant and ld. DR Shri Meena appeared for the respondent. 2. The benefit of exemption available under Notification No. 6/2006 has been denied on various grounds which were not reflected in the Show Cause Notice. While the Show Cause Notice was restricted to onl .....

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..... party from claiming benefit under the provisions of law under which it is lawfully entitled to claim. Merely because it discloses incorrect provision of law while claiming such benefit that could not result in the denial of such benefit to the assessee. We find prima facie case having been made out for grant of total waiver of the amount demanded under the impugned order. Accordingly, the applica .....

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