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1990 (2) TMI 161 - CEGAT, NEW DELHIExtract: .......vailable on record and giving detailed reasons in the order. The Collector (Appeals) should pass the order in the light of the above observations within 3 months from the date of receipt of this order. An opportunity of personal hearing should be afforded to the appellants before passing the fresh order. The appeal is thus allowed by way of remand.
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