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1983 (9) TMI 309 - CEGAT BOMBAYExtract: .......tor by means of a letter dated 15-2-1983, and subsequently clarified by the Addl. Collector is only an executive direction and not a decision or order within the meaning of those expressions and therefore, no appeal lies to the Tribunal under Clause (a) of sub-section (1) of Section 129-A of the Act. We therefore, reject this appeal as incompetent.
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