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1994 (9) TMI 193 - CEGAT, BOMBAYExtract: .......under Rule 173Q is legally not sustainable even otherwise. 8. emsp In the result, the impinged order cannot be sustained, either on factual appreciation of evidences or on the basis of law. Appeal is, therefore, allowed and consequently the bank guarantee ordered by us as a pre-condition for hearing the appeal is to be discharged by the department.
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