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2002 (4) TMI 984 - CEGAT NEW DELHIExtract: .......d by Deputy Commissioner and the order passed by the Commissioner (Appeals) on that appeal is a nullity and hence the Stay Petition and Appeal are allowed. Consequential benefit, if any, shall be admissible to the appellant(s) in accordance with law. In view of above Order of the Tribunal the impugned Order is set aside and the appeals are allowed.
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