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1992 (5) TMI 114 - CEGAT, NEW DELHIExtract: .......r. Looking at the matter from this angle too, it is not permissible for the Board to direct proceedings being instituted on the re-export aspect. 26. In view of these finding we do not consider it necessary for us to go into various other contentions raised by Shri Sridharan and reject the appeal as not maintainable. The Cross-Objection is allowed.
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