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2000 (2) TMI 346 - CEGAT, NEW DELHIExtract: .......isions are thus clearly distinguishable on facts. 12. emsp In the above view of the matter, we are unable to accept the preliminary plea raised by the appellants about the impugned order being improper and not legal for reason of lack of jurisdiction on the part of the adjudicating authority. 13. emsp The preliminiary point is accordingly rejected.
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