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2011 (4) TMI 1289 - KARNATAKA HIGH COURTExtract: ....... by the said order, the revenue is in appeal. 3. From the aforesaid facts and material on record, we are satisfied that the Tribunal committed no error in setting aside the orders passed by the lower authorities and remanding the matter back to the Original Authority for de novo enquiry. No merit in this appeal and accordingly, it is rejected.
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