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1991 (1) TMI 298 - CEGAT, NEW DELHIExtract: .......ateria. Rule 56A (3)(iv)(a). Madhya Pradesh High Court rsquo s ruling is applicable to the facts and circumstances of this case. West Regional Bench judgment mentioned supra is not so categorical. Following respectfully, the ruling of the High Court of Madhya Pradesh, we allow the appeal. 5. Operative part of the order pronounced in the open Court.
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