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1994 (7) TMI 131 - CEGAT, MADRASExtract: .......et aside and the matter is remanded to the adjudicating authority for re-adjudication in the light of our above observations. C/Cross/4/94/MAS. 6. emsp In the light of the ruling of the Division Bench of the Andhra Pradesh High Court cited supra and on the basis of our findings and reasons given in the order above, the Cross Objection is dismissed.
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