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1993 (12) TMI 127 - CEGAT, NEW DELHIExtract: .......de by us in para 40 above. 43. In so far as the 3 appeals filed by the revenue along with three Cross Objections filed by the assessee are concerned, as they cover the same period as the above appeal filed by the assessee, no separate orders thereon are required to be made and those appeals along with Cross Objections are merged in the above order.
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