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1995 (1) TMI 176 - CEGAT, NEW DELHIExtract: .......it the parentage and consign it to an orphanage of the residuary clause. see Dunlop India Ltd., 1983 (13) E.L.T. 1566 (SC) AIR 1977 SC 597 . In the result, we do not find any force in the contention raised by the respondents. 10. emsp In the result, the appeal of the Revenue is allowed and the Cross Objections filed by the respondents are rejected.
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