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1999 (11) TMI 482 - CEGAT, NEW DELHIExtract: .......n in the instant case arises out of the factual position and since the burden to prove is never static and keeps on shifting, therefore, it is the consideration of the facts and since the matter pertains to the examination of facts, we hold that no point of law arises in the instant case. In the circumstances, the Reference Application is rejected.
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