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1993 (3) TMI 263 - HIGH COURT OF BOMBAYExtract: .......sult, therefore, the impugned judgment of the Appellate Board and that of the adjudicating authority will have to be quashed and set aside. Proceedings on the show-cause notice will have to be dropped and are ordered accordingly. Appeals allowed. There shall be no order as to costs. Penalty amount, if paid, be refunded to the respective appellants.
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