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1987 (10) TMI 292

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....pta, for the Respondent. [Order per : V.T. Raghavachari, Member (J)].  - Since the two appeals arrise out the same order in appeal (under which two appeals had been disposed of), the appeals were heard together, 2.  It is unnecessary to set out the facts in detail since the issue arising for determination in the two appeals stands concluded under earlier decisions including one ....

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