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1985 (8) TMI 364 - CEGAT NEW DELHIExtract: .......ble at a previous point of time. The Assistant Collector was therefore right in holding that the appellants’ case was covered by alternative (c) of Clause 2(2). The Appellate Collector was also right in upholding the Assistant Collector’s order. We accordingly confirm the orders of the Appellate Collector and reject these three appeals.
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