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1999 (11) TMI 190 - CEGAT, NEW DELHIExtract: .......der does not fall within the four corners of Section 9C of the Act. 13. emsp In view of what has been stated above, we uphold the preliminary objection raised by the respondents and hold that the appeal is not maintainable. Without examining the issues sought to be raised by the appellant in this appeal, the appeal is dismissed as not maintainable.
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