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1995 (9) TMI 198 - CEGAT, NEW DELHIExtract: .......l however be required to be re-calculated after redetermination of assessable value by the Assistant Collector. 55. emsp Further, in view of the majority opinion, the penalty imposed is confirmed. 56. emsp The appeal is disposed of in the above terms. Sd/- (Gowri Shankar) Member (T) Sd/- (S.L. Peeran) Member (J) Sd/- (S.K. Bhatnagar) Vice President
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