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2002 (10) TMI 387 - CEGAT, BANGALOREExtract: ....... M/s. Nitika Enterprises and or its Proprietor, Shri M.C. Parameshwar. The same is required to be set aside. 5. emsp In view of our findings, the appeal of Shri Nitika Enterprises and Shri M.C. Parameshwar is allowed with consequential benefit. The other appeals are remanded for de novo adjudication. All appeals are disposed off in the above terms.
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