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2002 (12) TMI 390 - CEGAT, KOLKATAExtract: .......I also find force in the appellants rsquo contention that the charges against the appellants are under the provisions of Section 113(d) i.e. for misdeclaration. As such, I hold that the Tribunal was having jurisdiction to decide the matter. No merits are found in the Revenue rsquo s application and miscellaneous application is accordingly rejected.
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