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1992 (3) TMI 211 - CEGAT, BOMBAYExtract: .......raised cannot be made available for any benefit to the appellant, who otherwise is duly proved to have contravened the provisions and hence I hold that there is no merits in the appeal. There is also no ground to extend any leniency in the order of the Authority below. 18. I therefore concur with the final order as proposed by Brother R. Jayaraman.
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