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2001 (11) TMI 103 - CEGAT, NEW DELHIExtract: .......he reason that serial numbers were stamped from a franking machine. According to us, if the serial numbers are stamped from a franking machine or stamping machine or typed by typewriter, it will be sufficient compliance with the rules. We answer the issue referred as above and send back the matter for further consideration by the appropriate Bench.
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