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1999 (12) TMI 482 - CEGAT, CALCUTTAExtract: .......he order and on such a misunderstanding, he was remarked that the Tribunal had not made correct observations. I can only hope that before making such remarks, the Commissioner should have understood the language used by the Tribunal and its meaning thereof. I need not say anything further on the subject. Miscellaneous Applications are thus allowed.
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