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1998 (6) TMI 226 - CEGAT, MADRASExtract: .......wn by the tribunal. We notice that the facts in the present case are totally fitting with the ratio of the judgments cited supra and there are ample grounds to accept the contentions cited by appellants in these appeals. Following the above ratio of judgments, we set aside the impugned orders and allow the appeals with consequential relief, if any.
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