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1992 (1) TMI 229 - CEGAT, NEW DELHIExtract: .......d, therefore, fall within the terms of proviso to Rule 10 or Section 11A(1), as the case may be 4. In short, we do not find any merit in the appeal and it is rejected accordingly. Cross-objections are also dismissed as not maintainable, since the impugned order was wholly against the appellants and the department could have no grievance against it.
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