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1999 (10) TMI 702 - AT - FEMAExtract: .......st the Tribunal to dispose of the appeal after considering the grounds of appeal as his arguments. We are, therefore, of the view that rule 11 is not applicable and the order being an order on the merits, cannot be set aside. For all the aforesaid reasons the petition is dismissed that consequently M. P. A. No. 102/MDS of 1999 also stands rejected.
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