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2007 (5) TMI 244

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.... the view that the High Court had erred in the present case in allowing the respondent - M/s. Honda Siel Car India Ltd. - to take back sum of Rs. 3 crores (approximately) particularly when an important question of law regarding jurisdiction of the Settlement Commissioner was involved in the pending Writ Petition filed by the Department. We are also of the view that the High Court had erred in dire....