2004 (6) TMI 68

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....der passed by the President's Bench in Final Order No. 1270/2003, dated 17-9-2003 is not proper. It was noted in the Tribunal's Order that the Deputy Commissioner who adjudicated the matter had no pecuniary jurisdiction to deal with the same. 2. The ld. SDR Shri S.M. Tata, who appeared in the matter conceded the position and in view of this position the Tribunal set aside the impugned order and d....