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1992 (9) TMI 230 - CEGAT, MADRASExtract: .......was returned with endorsement ldquo gone away, no such Co. rdquo and the Company also did not participate in the proceedings before the adjudicating authority. Therefore, in the facts and circumstances of the case, we hold that the appeal filed as such is not competent and maintainable nor in accordance with law. The appeal is therefore, dismissed.
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