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1993 (4) TMI 171 - CEGAT, BOMBAYExtract: .......ed. 17. The cross-objections filed by the Respondents are in the nature of reply to the grounds of appeal raised by the Appellants. No counter relief is claimed, and hence with the disposal of the appeal, they are also treated as disposed of. 18. The appeal filed by the Revenue is therefore rejected. The cross objections filed are also disposed of.
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