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1995 (5) TMI 120 - CEGAT, NEW DELHIExtract: .......ative Rule 2(a). We are agreeable with the findings given by the Learned Collector and applying the judgments cited by the Learned Consultant we reject this appeal. The ratio of the Bajaj Auto Ltd. is clearly distinguishable in the light of the facts of this case. 8. Therefore, we do not find any merits in this appeal and hence, we reject the same.
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