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1991 (2) TMI 269 - CEGAT, NEW DELHIExtract: .......unal rsquo s order as well as in the orders of the lower authorities even while agreeing that the ratio of the decided case would apply to the facts and circumstances of the present case. 2. Having considered the submissions, we see no reason to deviate from the previous decision. Accordingly, the impugned order is set aside and the appeal allowed.
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