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1986 (7) TMI 259 - CEGAT, BOMBAYExtract: .......r of the Tribunal to hear the second appeal on questions of facts the point raised by the Collector would not arise from our order in the appeal rsquo . Factually also, there was no such contention taken during the hearing of the appeal. 7. On consideration of all aspects, we see no merit in this application. We, therefore, reject this application.
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