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1999 (6) TMI 176 - CEGAT, MADRASExtract: .......y Beverages and Delhi Bottling Co. (supra) stand distinguished on facts. 26. emsp In view of the aforesaid analysis, we are of the considered view that the appeal succeeds on all the three issues considered above. The order-in-appeal impugned is thus set aside and the appellants rsquo appeal is allowed with consequential relief, if any, as per law.
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