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1997 (5) TMI 228 - CEGAT, NEW DELHIExtract: .......ly on record. Accordingly I set aside that part of the order relating to Hot Tops and remand the matter to the original adjudication authority for de novo decision while taking into consideration the exact function performed by the Hot Tops and in the light of the decision relied upon by the appellants. 5. emsp Appeal is disposed of in above terms.
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