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2004 (12) TMI 97 - HIGH COURT OF JUDICATURE AT MADRASExtract: .......owever, it is open to the respondent to file an appeal. 7. Under these circumstances, on the basis of the order of the learned single Judge and there is no reason to differ from that view already taken, the impugned order is set aside on the ground that shikai is not an excisable good for the reasons stated by the learned single judge in the order.
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