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1990 (4) TMI 159 - CEGAT, NEW DELHIExtract: .......that the ratio of the Supreme Court and Tribunal decisions cited supra, is applicable to the facts of the present case. In this view of the matter, the case law cited and relied upon by the appellants will not be of much avail and we, accordingly, find no reason to interfere with the orders passed by the lower authorities. The appeals are rejected.
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