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1995 (7) TMI 365 - CEGAT, MADRASExtract: .......nt an opportunity to explain their position before any order as above is passed in the matter. With the above observation the appeal is dismissed as not maintainable in law. There is also a reported decision of this Bench on the very same point. The competent authority should pass orders under Rule 51A after taking into consideration that decision.
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