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1998 (10) TMI 202 - CEGAT, NEW DELHIExtract: .......red to in the order, lacks evidentiary value for being untested and one-sided. We are, therefore, of the view that the impugned order has to be set aside for the reason of the charges against the appellants remaining unsubstantiated. 9. emsp As a result, we allow the present Appeal and set aside the penalty imposed on the appellants in this Appeal.
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