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1992 (7) TMI 155 - CEGAT, NEW DELHIExtract: .......nts shall fully cooperate in the matter and not protract the proceedings. They should avail of the opportunity of inspection on the date fixed by the department and if they fail to do so, then the department shall fix a date for personal hearing and proceed with the matter as per law as indicated above. The appeal is disposed of in the above terms.
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