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1997 (4) TMI 460 - CEGAT, NEW DELHIExtract: .......issions of both sides. We have gone through the case law cited and relied upon by the respondents. On careful consideration of the submissions made as indicated above and the case law cited in support of their submissions we do not see any legal infirmity in the impugned order and therefore we uphold the same. In the result the appeal is dismissed.
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