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2001 (4) TMI 771 - CEGAT, MUMBAIExtract: .......AT has referred to this history and has held that the Ramakrishna Engg. Works judgment was no longer good law and that EL.P.EM. Industries judgment which was followed in Khalsa Pulp and Paper Industries has been upheld. 4. emsp The ratio of the last judgment being in favour of the appellant, this appeal is allowed with consequential relief, if any.
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