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1999 (11) TMI 232 - CEGAT, CALCUTTAExtract: ....... However, the said letter of the Board cannot have precedent over the Tribunal rsquo s order and cannot give retrospective effect to the statutory rules which have already been held to be operative with effect from 1-10-1984 by the above referred judgment of the Tribunal. In view of this, we do not find any merits in the appeal and reject the same.
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