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2000 (12) TMI 332 - CEGAT, NEW DELHIExtract: .......visional, there should be material on record to show that the procedure laid down in Rule 9B should also be followed. We are not in a position to agree with this conclusion reached by the Larger Bench. So, the issue is again referred to a Larger Bench for reconsideration. Appellants will furnish two more copies of the relevant papers without delay.
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