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2002 (2) TMI 465 - CEGAT, NEW DELHI
Extract:
.......s as this Section has no retrospective application. 12. emsp In view of the discussion made above, the impugned order of the Commissioner cannot be legally sustained against the appellants and the same is ordered to be set aside. Both the appeals of the appellants accordingly are allowed with consequential relief, if any, permissible under the law.