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1998 (2) TMI 348 - CEGAT, MUMBAIExtract: .......or duty on the ground that the Appellants fall within the definition of factory rsquo under the Factories Act is not well founded and is not based on tangible evidence. On the other hand, the Appellants have led sufficient evidence to support their case as seen above. In these circumstances the impugned order is set aside and the appeal is allowed.
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