2010 (4) TMI 402

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..... view order has been passed on 28.10.2009. The appellants submit that the impugned order has been passed in contravention of provision of Section 84(5). Held that- impugned order passed after expiry of two years and hence set aside.
Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) REPRESENTED BY: Shri Atul Gupta, Advocate, for the Appellant. Shri Fateh Singh, DR, for the .....

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..... under Section 84(5) of the Finance Act, 1994, and applying the ratio of decision of the Hon'ble Supreme Court in the case of M.M. Rubber Co. (supra) cited by the learned Advocate we find that the order in view has been passed after expiry of two years. Hence, the impugned order is set aside and the appeal is allowed. Stay application is also stands disposed of.
Case laws, Decisions, Judgement .....

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