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1993 (1) TMI 175 - CEGAT, MADRASExtract: .......ichand would also stand set aside and their appeals also are remanded to the adjudicating authority to consider their liability and also the quantum of penalty leviable on them, in the facts and circumstances of the case and in the light of the plea urged by the learned S.D.R and in accordance with law. The appeals stand allowed by remand as above.
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