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1998 (3) TMI 417 - CEGAT, NEW DELHIExtract: ....... is concerned. Since the facts and issues relating to the Appeal filed by Shri M.C. Bhardwaj are identical to those filed by the Appellants firm, the above findings apply also to Appeal No. E/4171/92-NB. 23. emsp In the result, we find that the impugned orders do not call for any interference. 24. emsp All the four Appeals are, therefore, rejected.
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