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2002 (5) TMI 186 - CEGAT, NEW DELHI
Extract:
.......28-9-1996. Therefore, no penalty under this Section for the period prior to this date could be legally imposed on the appellants. 13.In view of the discussion made above, the impugned order of the Commissioner against all the appellants is set aside. All the appeals of the appellants are allowed with consequential relief, permissible under the law.