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1987 (6) TMI 190 - CEGAT, NEW DELHIExtract: .......letter dated 11-1-1979 for Rs. 2,022.77 totalling Rs. 9,442.24 cannot be sustained and would have to be set aside. We do the same. 5. It is now more than 5 years since the demands were raised against the appellants. No useful purpose would be served by remanding the matter to the lower authority. 6. The appeal is disposed of in the foregoing terms.
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