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1996 (7) TMI 217 - CEGAT, NEW DELHIExtract: .......tion 61(a)(iii) is not attracted in the present case. 9. emsp We notice that the Tribunal has precisely dealt with the points raised by the advocate in this appeal. We do not find any reason to differ with the ratio of the Tribunal rsquo s judgment. Applying the said ratio, we do not find any merit in the present appeal, hence the same is rejected.
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