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1983 (11) TMI 212 - CEGAT, NEW DELHIExtract: ....... to produce the documents. In the circumstances, it would appear just and proper that appellants are allowed to produce documents even at this stage. 4. Considering the foregoing, the appellants rsquo claim for benefit of the Notification No. 35/1979 dated 15-2-1979 is accepted and the appeal allowed with the consequential refund to the appellants.
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