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1987 (2) TMI 367 - CEGAT, NEW DELHIExtract: .......ated 26-12-1986, such authorisation or paper showing Collector had come to the requisite opinion are not available in the J.D.R. rsquo s file nor copy of any such order in terms of the provision have been placed in spite of grant of time on the file of the Tribunal. Appeal, therefore, is not maintainable. The appeal is rejected as not maintainable.
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