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1995 (1) TMI 173 - CEGAT, NEW DELHIExtract: .......he ratio of the judgments in respect of those notifications cannot be straightaway applied to the present Notification which in most unambiguous terms lays down the method of computing the period to arrive at the average of production during the base years. 11. In view of the above findings the impugned order is set aside and the appeal is allowed.
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