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1992 (12) TMI 156 - CEGAT, NEW DELHIExtract: .......l. The appeal is disposed in the above terms. It is also directed that the Collector (Appeals) shall dispose of the appeal expeditiously on the appellants complying the procedural requirements, since in the first instance the appeal had been rejected only for non-compliance with procedural requirements and since decision on merits is still pending.
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