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1999 (11) TMI 176 - CEGAT, NEW DELHIExtract: .......pparent and not a conclusion right or wrong. It is not possible to examine all the points taken up in appeal which do not have significance. All the points however, agitated at the time of personal hearing were examined and appropriate orders are there. In the absence of any mistake apparent on the face of the record, we reject the ROM application.
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