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1999 (10) TMI 223 - CEGAT, NEW DELHIExtract: .......ad the benefit of the same, at this late stage, we do not agree with his request for remand of the matter. 6. emsp Keeping in view the facts and circumstances of the case, we find no material on record to disturb the findings of fact of the adjudicating authority. No legal issue is involved. As a result, the appeal is rejected. Ordered accordingly.
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