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1996 (7) TMI 262 - CEGAT, NEW DELHIExtract: .......poses. The SRB of the Tribunal in the case of Triton Valves Ltd. (supra) has taken an even broader view. It has also been repeatedly held that what is required to be seen in these situations is that whether there is substantive compliance with the provisions. 13. In view of the above discussion, I set aside the impugned order and accept the appeal.
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