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2006 (1) TMI 349 - AT - Central ExciseExtract: ....... said Collector, on receipt of such certificate, shall proceed to recover from the said person the amount specified therein as if it were an arrear of land revenue rdquo . 7. emsp In view of the above, I find no merit in the appeal filed by the appellants in this case. The appeal is, therefore, dismissed. (Dictated and pronounced in the open court)
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