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2001 (10) TMI 614 - CEGAT, NEW DELHIExtract: .......e plea of ldquo finality and binding nature rdquo of the Assistant Collector rsquo s order dated 20-12-1991 appears to be bereft of substance and hence not an acceptable ground for challenging the order of the lower appellate authority. 7. emsp In view of the findings recorded in para (5) above, I set aside the impugned order and allow this appeal.
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