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2001 (10) TMI 803 - CEGAT, MUMBAIExtract: .......uld stand to be denied. Therefore even prior to the amendment it was understood and accepted that the provisions of Rule 57G covered not only the manufacturer but also the traders. 6. emsp On being satisfied that the grounds for seeking condonation were valid, and there was no reason for denial thereof, the appeal is allowed with resultant benefit.
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