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2001 (6) TMI 589 - CEGAT, CHENNAIExtract: .......any is defunct appeals cannot be sustained. 3. emsp A direction was also given in this case to the Commissioner to serve copy of hearing. The Commissioner has made efforts but could not serve the notice as they are not in existence. No report is available from the Commissioner in this regard. In view of Apex Court judgment, the appeal is dismissed.
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