1996 (8) TMI 111

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..... 96 - J.S. Verma and B.N. Kirpal, JJ. [Order]. - The points raised in this appeal are covered squarely against the appellant by the decision of this Court in M/s. Pankaj Jain Agencies v. Union .....

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..... ri Ganesh is unacceptable." [Para 18] 2. We may also observe that rejection by the Tribunal of the appellant's case even on the admitted position that on the very date of issue of notification there .....

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