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1985 (1) TMI 327 - CEGAT MADRASExtract: .......ound that they have become surplus to their needs. Therefore, on a consideration of all the relevant rules, I am of the view that a liberal interpretation of the rules as envisaged by the later trade notices, referred to supra would be just and proper. In this view of the matter, I set aside the impugned order appealed against and allow the appeal.
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