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1999 (8) TMI 663 - CEGAT, MUMBAIExtract: .......ning the demand under this provision, recourse must be had to the relevant date defined in this Section. The ld. Commissioner cannot redefine the terms as he has sought to do. In the result, we find that there was no basis for the Commissioner to sustain the demands made in the show-cause notice. These appeals are allowed with consequential relief.
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