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1997 (10) TMI 206 - CEGAT, NEW DELHIExtract: .......o prayer in the memo-of-appeal for remanding the case for examination of the said documents by the lower authorities. We, are therefore, not in a position to give credence to the said document. 6. emsp In these circumstances we find no reason for interfering with the impugned order. The same is accordingly confirmed and the present appeal rejected.
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