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1999 (8) TMI 514 - CEGAT, MUMBAIExtract: .......justified the belief of the Assistant Commissioner in making the order thereafter challenged by the jurisdictional Commissioner. 9. emsp On consideration of the factors and on perusal of the concerned documents we find for the appellants. These appeals are allowed with consequential relief if any. 10. emsp The stay petitions also stand disposed of.
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