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2001 (2) TMI 2 - CEGAT (NEW DELHI)Extract: .......the appeal in view of the provisions of Section 112 of Finance Act, 2000. We find that the provisions of Sections 112 and 117 of the Finance Act, 2000 are pari-materia, though they related to different subjects. The decision of the Larger Bench settles the issue against the appellants and that order is binding on us. Appeals fail and are dismissed.
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