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1975 (11) TMI 46 - HC - Central ExciseExtract: .......ffered by the firm itself on the basis of its assets and if these assets of the firm will suffice to secure that amount, there is no need whatever to ask for solvency certificate of each of the partners separately. The Department could proceed on those lines. There will be a direction accordingly. 3. The appeal is allowed in those terms. No. costs.
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