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1992 (12) TMI 117 - CEGAT, BOMBAYExtract: .......nicated to the parties. In interpreting this Act, a harmonious construction of several provisions should be taken into consideration including Section 115 of the Finance Bill, 1992. 15. Accordingly, we hold that the above-captioned appeals are maintainable before this Tribunal. The Registry is directed to post the appeals for hearing in their turn.
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