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1992 (8) TMI 167 - CEGAT, CALCUTTAExtract: .......nother adjudication in the matter by the Addl. Collector based on the declaration given under Rule 57G and credit taken under Rule 57H, we have to make it clear that our findings here will be in the facts of the present case. The outcome in the matter arising from the case decided by the Additional Collector will be independent of the present case.
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