2001 (2) TMI 488

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....ondents. [Order per : J.H. Joglekar, Member (T)]. - On hearing Shri A.K. Jain on the stay application, we find that the point of law being extremely short, the appeal itself could be taken up for disposal. We do so. 2. The facts leading to the present appeal are as follows : Show cause notice dated 19-8-1993 alleged that M/s. Ashani Corporation had created a dummy unit by the name M/s. A....