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2000 (8) TMI 347 - CEGAT, MUMBAIExtract: ....... Tribunal the observation was made correctly. There is no scope for existence of any error therein. The subsequent judgment of a higher forum reversing the judgment on which reliance was placed by the Tribunal in a particular order does not make the order of the Tribunal as erroneous. 4. emsp Finding no force in the application we dismiss the same.
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