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1983 (3) TMI 267 - CEGAT BOMBAYExtract: .......s, the demand cannot be sustained irrespective of the time limit prescribed under Rule 10 read with Rule 173-J as in existence at that time. The demand is accordingly clearly time-barred and is not enforceable. In view of the facts, we set aside the orders of the lower authorities and direct that the consequential relief be given to the appellants.
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