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2001 (3) TMI 209 - CEGAT, NEW DELHIExtract: .......ants, the facts were different and the question of jurisdiction was neither used nor came up for decision. On the other hand I find that the case of Shri Ramlal Soni fully covers the present case. In the circumstances, I do not find any reason to interfere with the impugned order. The impugned order is, therefore, upheld and the appeal is rejected.
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