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1988 (5) TMI 273 - CEGAT, NEW DELHIExtract: .......court fee stamp. Since such an opportunity was not given to the appellant the impugned order is bad in law. Accordingly, we allow the appeal and remand the matter to the Collector (Appeals). He will give an opportunity to the appellant to affix the necessary court fee stamp and thereafter he shall decide the appeal on merits in accordance with law.
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