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1999 (10) TMI 324 - CEGAT, NEW DELHIExtract: ....... under the law, cannot be made permissible indirectly. 14. emsp In view of the discussion made above, the very appeal of the appellants against the impugned order of the Commissioner (Appeals) is not legally maintainable and the same is ordered to be dismissed. The stay application of the appellants goes alongwith the appeal being not maintainable.
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