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1998 (6) TMI 270 - CEGAT, MUMBAIExtract: .......ication issue does not survive, which was taken by the Appellant as an alternative stand. The Appellant is entitled to succeed. The point raised is considered in the affirmative. Hence I pass the following order. ORDER For the reasons discussed above, the appeal is allowed with consequential relief according to law. The impugned order is set aside.
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