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1994 (12) TMI 212 - CEGAT, NEW DELHIExtract: .......er from the Tribunal Order in case of Sarda Service Corporation (supra). 8.3 emsp Since however I have independently arrived at the same conclusion, I do not consider it necessary to expatiate any further on the doctrine of sub-silentio. 9. In the result, for the reasons set out hereinbefore, the Appeal is rejected and the impugned Order is upheld.
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