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1986 (10) TMI 148 - CEGAT, NEW DELHIExtract: ......., whereas in the present case there was suppression of facts and accordingly, Rule 10-A was to be applied. The decision in the earlier cases cannot, therefore, be followed by us as the facts are different. 13. emsp In view of the above discussions, we find no merit in the appeal under consideration before us and consequently, the same is dismissed.
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