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1986 (12) TMI 132 - CEGAT, NEW DELHIExtract: .......84.59 (1). 9. emsp In the light of the above discussions, we hold that the impugned order of the Collector (Appeals) should be set aside, the Order-in-original passed by the Assistant Collector should be restored and the appeal filed by the Collector is to be allowed. We order accordingly. 10. The appeal before us is disposed of in the above terms.
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