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1988 (7) TMI 192 - CEGAT, NEW DELHIExtract: .......Ltd., etc., In the light of our observations in the preceding paragraphs, we set aside the lower orders and remand the matter to the Asstt. Collector for re-determination of the appellants rsquo duty liability in accordance with law and principles of natural justice. 12. The two appeals are, accordingly, allowed by way of remand in the above terms.
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