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1999 (10) TMI 507 - CEGAT, NEW DELHIExtract: .......The officers also did not find the shoes being manufactured at the time of their visit with the aid of power. Having regard to these observations and submissions made before the authorities below and before us, we do not find any legal or factual infirmity in the impugned order. The impugned order is, therefore, upheld and the appeals are rejected.
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