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1996 (11) TMI 226 - CEGAT, NEW DELHIExtract: .......d by the Tribunal in this decision. I find that the facts in the instant case are similar to those discussed by the Tribunal in its judgment in the case of Alcobex Metals Ltd. I follow the ratio of this decision. 7. emsp In the result, the appeal is allowed. Consequential relief, if any, shall be admissible to the appellants in accordance with law.
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