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....ran, S/Shri C.N.B. Nair, S.S. Sekhon, JJ. REPRESENTED BY : S/Shri R. Krishnan, S.V. Arya, Rahul Rai, Advocates and Ms. Shruti Chowdhury, Advocate, for the Respondents. Shri Sanjeev Shrivastava, JDR, for the Appellant. [Order per: Justice K. Sreedharan, President] . -  Clause (1) of Section 112 of he Finance Act, 2000 provides - "Notwithstanding anything contained in any rule of....