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1998 (12) TMI 251 - CEGAT, MADRASExtract: ....... citizens, therefore, I find that the word ldquo some people rdquo would not necessarily apply to human beings who are citizens of India. Clearly, the balance of convenience lies in favour of the appellants. 9. emsp I, therefore, set aside the impugned Orders-in-Appeal and the appeal succeeds accordingly with consequential relief if any as per law.
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