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1995 (9) TMI 186 - CEGAT, MADRASExtract: .......nufactured on behalf of M/s. Eskayef is concerned. 8. emsp None present for M/s. S.O.L. However, the facts giving rise to the penalty on M/s. S.O.L. are similar to the facts involved in the above 5 appeals, the penalty on M/s. S.O.L. also cannot be upheld for the same reasons as set out in the order above. The appeal of M/s. S.O.L. is also allowed.
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