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1993 (11) TMI 121 - CEGAT, NEW DELHIExtract: .......ied on certain rulings to draw an analogy. I do not see these rulings having any direct bearing on the notification. In any case I do not see any merit in this appeal and hence I direct the appeal to be dismissed. Sd/- emsp emsp (S.D. Mohile) Member (T) Dated 25-11-1993 Sd/- emsp emsp (P.K. Kapoor) Member (T) Sd/- emsp emsp (S.L. Peeran) Member (J)
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