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2002 (4) TMI 524 - CEGAT, KOLKATAExtract: ........ We note that the ratio of the above decisions squarely covers the case of the applicants/appellants. Following the ratio of the Tribunal in the cases cited above, read with the Board rsquo s Circular, we allow the appeal, after allowing the Stay Petition. Consequential reliefs, if any, shall be admissible to the appellants in accordance with law.
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