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    <title>1995 (4) TMI 312 - SC Order</title>
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    <description>The Supreme Court declined to interfere with the Tribunal&#039;s finding because the evidence on record did not justify appellate interference, even though the Revenue&#039;s contention appeared prima facie substantial. The Court indicated that the same issue could merit serious consideration in an appropriate case where the evidence is properly established, but on the present record the Tribunal&#039;s conclusion was left undisturbed and the appeal was dismissed.</description>
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      <description>The Supreme Court declined to interfere with the Tribunal&#039;s finding because the evidence on record did not justify appellate interference, even though the Revenue&#039;s contention appeared prima facie substantial. The Court indicated that the same issue could merit serious consideration in an appropriate case where the evidence is properly established, but on the present record the Tribunal&#039;s conclusion was left undisturbed and the appeal was dismissed.</description>
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