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1997 (2) TMI 205 - CEGAT, MADRASExtract: .......aution required to taken is that the adjudication is done in accordance with law and based on the acceptable evidence. In the present case neither the basis in law nor on facts exits for enhancing the value of the goods. We therefore set aside the order of the learned lower authority and allow the appeal of the appellants with consequential relief.
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