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2001 (3) TMI 371 - CEGAT, MUMBAIExtract: .......on achieved by the principal noticee was not available to the co-noticees. 4. emsp This judgment thus covering the present appeals, we hold that the benefit would extend to the two appellants. Consequently, the proceedings would abet. The appeals would become infructuous and are dismissed as withdrawn. 5. emsp Consequential relief according to law.
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