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1996 (10) TMI 247 - CEGAT, NEW DELHIExtract: ....... deprive the appellants of the benefits, if other details are sufficient. The details require to be checked with reference to the challans themselves produced by the appellants and their records like RG 23A Part I and Part II. We, therefore, set aside the impugned orders and remand the matter for de novo decision. The appeals are allowed by remand.
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