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2001 (3) TMI 412 - CEGAT, MUMBAIExtract: .......er under Regulation 21(2), when the requirements of the sub-regulations were not fulfilled. This order does not sustain and is set aside. 7. emsp It is made clear that the Commissioner is free to institute such proceedings under Regulations 21 and 23 as he deems warranted following the requirements of the Regulations. 8. emsp The appeal is allowed.
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