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1997 (1) TMI 254 - CEGAT, NEW DELHIExtract: .......efit under Rule 57D and the Tribunal held that the benefit of Rule 57D was admissible irrespective of quantum. 4. emsp On careful consideration of all the facts and submissions made before us we find that point of law formulated in the reference application do not arise out of the impugned order. In the result the reference application is rejected.
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