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1999 (12) TMI 400 - CEGAT, NEW DELHIExtract: ....... agree with the order recorded by ld. Member (J) upholding the impugned order and rejecting the appeals. Sd./- Lajja Ram Member (T) Majority Order In the light of the majority view, the impugned order is upheld and the appeals of the Revenue are rejected. Sd/- G.R. Sharma Member (T) Dated 6-12-1999 Sd/- Jyoti Balasundaram Member (J) Dated 3-12-1999
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