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2006 (1) TMI 501 - CESTAT, NEW DELHIExtract: .......pellants cannot be brushed away by holding the person responsible who might have done on direction of some one. In view of the above I do not find any merit in the said application and the Order-in-appeal is correct and legal. 5. emsp In view of the above stay application as well as appeal are dismissed. (Dictated and pronounced in the Open Court.)
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