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1990 (5) TMI 159 - CEGAT, NEW DELHIExtract: .......appellant is quite plausible and possible. 9. In the light of above discussion, we are satisfied that findings are based more upon surmise than any valid evidence. So, the appeal requires to be allowed. So, we pass the following final order The appeal is allowed and the impugned order is set aside with consequential relief to the appellant, if any.
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