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2002 (7) TMI 194 - CEGAT, BANGALOREExtract: ....... taken, the plea that the item is non-transmission shaft before the adjudicating authority. Hence he is not permitted to make out a new case at this stage. In the facts and circumstances of the case and following ratio of the aforesaid decision of the Tribunal, we do not find any infirmity in the impugned order. Accordingly the appeal is dismissed.
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