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1984 (3) TMI 417 - CEGAT NEW DELHIExtract: .......e to be set aside. We are not giving any finding as to the nature of the activity carried on by the appellants, as it is not necessary for the purpose of this appeal to canvas the merits of such a contention. In view of our finding as to the sustainability of the impugned order, we allow the appeal and set aside the orders of the authorities below.
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