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2001 (2) TMI 532 - CEGAT, BANGALOREExtract: .......roper in all respects. 3. emsp Since the authorisation in the instant case does not contain formation of the opinion by Collector, as can be seen, following the ratio of the decision of the Supreme Court (Supra), we find that objection raised by the respondent is valid and accordingly, the appeal is not maintainable. Thus, this appeal is dismissed.
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