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1990 (1) TMI 172 - CEGAT, NEW DELHIExtract: .......m. The appeal should now be heard on merits on other grounds, other than the denial of principles of natural justice inasmuch as the cross-examination of the accountant was not allowed by the Collector. For this purpose, the appeal be listed for hearing before the regular Bench of the North Regional Bench. The appeal not to remain part-heard. rdquo
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