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2001 (1) TMI 378 - CEGAT, MUMBAIExtract: ....... instructions. It would therefore follow that the notice issued alleging existence of factors as contained in proviso to sub-section (1) Section 11A of the act required to be signed by the Commissioner and the notice signed by the Superintendent are not valid and proper. 15. emsp On this ground we allow the appeals and set aside the impugned order.
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