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1986 (8) TMI 250 - CEGAT, NEW DELHIExtract: .......not a party to a fraudulent evasion of duty and the defence of the respondent that the same were brought by one Santokh Singh or were given by a German Lady is an after-thought. 8. In the light of the foregoing discussions, the appeal is allowed. Impugned order is set aside and the order-in-original passed by the Adjudicating Authority is restored.
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