2019 (2) TMI 1861

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....l) Shri Amit Awasthi, Advocate And Shri A.K. Dixit, Advocate, for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa All the appeals are being disposed of by a common order as the issue involved in all of them is identical. 2. After hearing both the sides duly represented by Shri Amit Awasthi, Advocate and Shri A.K. Dixit, Advocate appearing ....

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....de by the ld. Advocate to the Hon'ble Delhi High Court's order in the case of Intercontinental Consultants & Technocrats Pvt. Ltd. Versus Union of India reported as 2013 (29) STR 9 (Delhi) wherein the provisions of Rule 5 were struck down as ultra-vires . Ld. Counsel has also drawn our attention to the Larger Bench's decision in the case of Shri Bhagavathy Traders Versus Commissioner of Central Ex....