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1990 (9) TMI 214 - CEGAT, BOMBAYExtract: .......adjudicating Collector. Hence, while laying down the principles as above, we set aside the order of the Collector and remand the case back to him for determining the correct quantity and value thereof eligible for remission in the light of our above observation and pass orders in accordance with the law. 7. Appeal is disposed of in the above terms.
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