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2001 (8) TMI 765 - CEGAT, NEW DELHIExtract: .......hrough the decisions cited by the ld. Counsel for the appellants. In the facts and circumstances of the present case, we do not consider that these decisions are applicable. 6. emsp After considering all the relevant aspects of the matter, we do not find any merit in the present ROM application. The ROM application is rejected. Ordered accordingly.
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