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1999 (6) TMI 272 - CEGAT, NEW DELHIExtract: .......er Officer under Rule 196A (which is very much part of Chapter X) is not a mere technical formality non-compliance of which can be treated as a mere procedural lapse. 4. emsp In the above view of the matter, we find no reason to interfere with the findings in the impugned order. The same is confirmed. 5. emsp This appeal is, as a result, dismissed.
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