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1990 (11) TMI 282 - CEGAT, NEW DELHIExtract: .......essed by the 3-Member Bench, as aforesaid, allow the appeal on the short ground that the show cause notice under reference was without jurisdiction. Hence without entering into the merits of the case, we set aside the impugned Order with consequential relief to the appellants, if any. (G.P. Agarwal) Member (J) Dated 25-3-1991 (P.C. Jain) Member (T)
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