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1999 (12) TMI 196 - CEGAT, CALCUTTAExtract: ....... to conduct further enquiries from the said persons had not been acceded to by the authorities for the reasons best known to them. In view of the foregoing discussions, I do not find any evidence to conclude against the appellants. As such the impugned Order is set aside and both the appeals are allowed with consequential reliefs to the appellants.
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