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2000 (6) TMI 55 - CEGAT, COURT NO. II, NEW DELHIExtract: ....... facts and circumstances referred to above and the detailed reasons recorded by the Collector in the impugned order. Therefore, no benefit of this notification and be availed by them. The findings of the Collector in this regard are affirmed. 14.Consequently, there is no merit in the appeal of the appellants and the same is ordered to be dismissed.
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