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2003 (5) TMI 391 - CEGAT, MUMBAIExtract: .......a v. CC - 2001 (136) E.L.T. 1042 and Krishan Kumar Sharma v. CC - 2000 (122) E.L.T. 581 have held that such act of payment by itself is insufficient to conclude any transfer of licence. There was therefore no basis whatsoever for revocation of the appellant rsquo s licence. 6. emsp The appeal is accordingly allowed and the impugned order set aside.
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