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2001 (3) TMI 198 - CEGAT, MUMBAIExtract: .......sequently, the order passed by him does not sustain. 12.The preliminary objection raised by Shri Balani having been accepted by us, we allow these two appeals and remit the proceedings back to the Commissioner having the correct jurisdiction for re-adjudication. The appellants are directed to cooperate. The stay applications also stand disposed of.
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