2002 (4) TMI 181 - CEGAT, NEW DELHI

Extract:
.......n discussed for holding them guilty under the said rule. Therefore, the penalty on all these appellants is set aside. 13.In view of the discussions made above, the impugned order of the Commissioner is modified in the above said terms. The appeals of the appellants accordingly are partly allowed with consequential relief, permissible under the law.