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1985 (3) TMI 287 - CEGAT NEW DELHIExtract: .......nd personal penalties deserved to be set aside. 42. Our reasoning would equally apply to the Order-in-Appeal of the Central Board of Excise and Customs, which is a brief order relying on the reasoning contained in the Collector’s order. 43. In the result, we allow all these 10 appeals and direct that consequential relief be granted.
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