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2000 (4) TMI 66 - CEGAT, CHENNAIExtract: ....... They did not show any regard to the facts. Over and above the actual amount which was due to the Govt., they were trying to appropriate another amount of Rs. 1800/- which was not legally payable by the assessee . 5. In view of what has been stated above, we allow this appeal, quash the orders impugned in its entirity with all consequential relief.
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