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10 1998 (101) ELT 198 (T) 11 1999 (078) ECR 342 (T) Civil Appeal Nos. 5155-5156 of 2007 & Ors. Page 16 of 27 Page 17 JUDGMENT the aforesaid cases were dismissed by this Court on 27.01.2000 with one line order without giving any reasons. He emphasized and insisted that the issue involved in the present case is more proximate