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2001 (8) TMI 2 - CEGAT, NEW DELHI
Extract:
.......sed by the Commissioner keeping in view the mandatory provisions of these Sections. 11. In view of the discussions made above, in our view the impugned order of the Commissioner is perfectly valid and does not suffer from any legal infirmity. Therefore, the same is upheld. There is no merit in the appeal of the appellants and the same is dismissed.