2002 (9) TMI 182 - CEGAT, NEW DELHI

Extract:
.......09A of the Rules on the appellants cannot be legally sustained. 13.In the light of the discussion made above, the impugned order of the Commissioner under challenge dated 23-1-2001, cannot be legally sustained and is set aside. All the appeals of the appellants accordingly stand accepted with consequential relief, if any, permissible under the law.