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1994 (5) TMI 93 - CEGAT, CALCUTTAExtract: .......e case of the appellants is clearly established. The observations of the Honourable Gujarat High Court in Dipak Vegetable Oil Industries Ltd. v. Union of India which have been extracted earlier clearly support this view. Accordingly, the appeal is to be allowed and we order accordingly. The appellants would be entitled to the consequential reliefs.
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