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2001 (4) TMI 151 - CEGAT, CHENNAIExtract: .......ion was the issue in this case. In view of both the judgments it is difficult to take a different view and as a co-ordinate Bench in keeping the judicial discipline, the citations are required to be followed. Therefore, following the ratio of the judgments, the impugned order is set aside and the appeal is allowed with consequential relief, if any.
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