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1993 (11) TMI 200 - CEGAT, NEW DELHIExtract: .......ictional Assistant Collector with the direction to take the above said evidence on record, evaluate them and then decide afresh the question of eligibility of the appellants to exemption under Notification 175/86 in accordance with law after giving them an opportunity of hearing. The appeals are, therefore, disposed of by remand in the above terms.
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