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2000 (3) TMI 283 - CEGAT, NEW DELHIExtract: ....... as cited above in the case of Twiga Fibre Glass Ltd. We also find that this view is partly supported by other decisions of the Tribunal in the cases cited by the respondent. Following the ratio of the decisions cited by the respondent, we find no legal infirmity in the impugned order. We, therefore, uphold the impugned order and reject the appeal.
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