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1990 (4) TMI 134 - CEGAT, NEW DELHIExtract: .......nd their confirmation thereof. In this view of the matter, we find a lot of force in the findings of the Collector (Appeals) that the contracted parties are not in any way different from the other wholesale dealers and in this view of the matter, we see no reason to interfere with the order passed by the Collector (Appeals). The appeal is rejected.
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