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1997 (6) TMI 235 - CEGAT, MUMBAIExtract: .......d cannot be construed to be a substantive violation of Rule 57G. 3. emsp The ld. JDR Shri S.V. Singh, submits that there is no decision contra. On a consideration of the submission, we hold that the ratio of the Tribunal decision is applicable to the facts of the present case and following it, the impugned order is set aside, the appeal is allowed.
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