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1998 (5) TMI 145 - CEGAT, MADRASExtract: .......from the correct perspective and since the necessary data to find whether all the conditions mentioned in Chapter Note 5(b) are satisfied or not is not before us, we are constrained to set aside the impugned order and remand the case to the jurisdictional adjudicating authority for de novo consideration and we do so. 12. emsp The appeal is allowed.
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