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1997 (3) TMI 277 - CEGAT, MADRASExtract: .......tled to a consideration of their case in the light of the Bombay High Court judgment and the parameters prescribed by Notification 23/94 amending Rule 57G. In the above view of the matter, I set aside the order of the lower authority and remand the matter to the original authority for de novo consideration of the decision in the light of the above.
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