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1989 (6) TMI 221 - CEGAT, MADRASExtract: .......dence their case in this regard before the lower authorities. We, therefore, set aside the order of the lower authority and remand the matter to the Assistant Collector for deciding the case de novo after giving the appellants an opportunity to substantiate their claim in the light of what we have stated above. The appeal is thus allowed by remand.
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