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1998 (4) TMI 320 - CEGAT, NEW DELHIExtract: .......s had the said capability or had carried out any such process. In the absence of any material in support of their contention, we do not find that the said argument is tenable. 10. emsp In view of the above discussions, we do not find any reason to interfere with the impugned order and the same is upheld. 11. emsp The appeal is as a result rejected.
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