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1993 (8) TMI 199 - CEGAT, NEW DELHI
Extract:
.......ed Collector has held that he can lift the mask of corporate entity. But the revenue has not placed sufficient evidence in this regard to uphold the charge. 10. emsp Therefore, applying the ratio of the citations noted by us the impugned order deserves to be quashed and we order accordingly by allowing the appeal with consequential benefits if any.