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2001 (10) TMI 734 - CEGAT, CHENNAIExtract: .......t the sale deed was executed on 23-4-97. The fact that they got the Registration certificate does not make them ipso facto owner of the plant and machinery and the other assets pertaining to M/s. ISM Ltd. 5. emsp In view of the above facts and circumstances of the case, the impugned order is set aside and the appeal filed by the Revenue is allowed.
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