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1993 (3) TMI 272 - CEGAT, NEW DELHIExtract: .......s. In the teeth of the above admitted facts and applying the ratio of the said decision we agree with the contention raised by the learned appellants as aforesaid. Consequently we set-aside the impugned orders passed by the authorities below. 4. emsp In the result, the appeal is allowed with consequential relief to the appellants, according to law.
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