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1997 (5) TMI 390 - CEGAT, KOLKATAExtract: .......mstances of the instant case. This case, as we have said, is fully covered by Tribunal rsquo s Judgment dated 15-10-96 in the case of N.P. Industries, which in turn relies upon the Honourable Gujarat High Court rsquo s Judgment in the case of Indica Laboratories. Accordingly, we allow this appeal with consequential reliefs to the appellants herein.
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