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2003 (10) TMI 223 - CESTAT, NEW DELHIExtract: .......validity of the said section of the Finance Act, 2000 in any High Court or Supreme Court nor there any Appeal filed by them is pending in Supreme Court. They have also not brought on record any order passed by any High Court or Supreme Court staying the operation of the said Section of the Finance Act, 2000. The Appeal is thus accordingly rejected.
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