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2005 (3) TMI 169 - HIGH COURT OF JUDICATURE AT BOMBAYExtract: .......egate the appellant to an appellate remedy provided under Section 130E(b) of the Act, without expressing any opinion on merits of the issue involved in the appeal. The appellant would be at liberty to invoke appellate jurisdiction as provided under Section 130E(b) of the Act, if so advised. All rival contentions are kept open. No order as to costs.
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