TMI Blog2003 (9) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... 16-9-2003 X X X X Extracts X X X X X X X X Extracts X X X X ..... involved in this appeal. We do not find the above reason acceptable. When the law is laid down by the Supreme Court the same has to be applied in all pending matters. The Commissioner (Appeals) has no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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