2012 (8) TMI 1135

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....r : HONOURABLE MR.JUSTICE V. M. SAHAI ) 1. We have heard Mr. M.M. Bhatt, learned counsel for the appellant and Mr. S.N. Soparkar, learned senior counsel assisted by Ms. Bhumi Thakore, learned counsel for the respondent. 2. Admit. We formulate the following substantial questions of law. "(A) Whether the Appellate Tribunal has substantially erred in law and on facts in reversing the o....