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2001 (4) TMI 130 - CEGAT, MUMBAI
Extract:
.......rs in charge of the recipient unit 2000 (120) E.L.T. 379(T) 2000 (38) R.L.T. (179) . 8. We find that the entire process from the issue of the show cause notice to the determination of the liability to be not based on the relevant law. The proceedings do not survive. The impugned order is set aside. The appeals are allowed with consequential relief.