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1990 (11) TMI 279 - CEGAT, CALCUTTAExtract: .......de by the appellants and disposing them of on merits. We, therefore, remand the matter to the jurisdictional Assistant Collector for disposal in accordance with law. 8. The operative part of the order, namely, setting aside of the order in appeal and allowing of the appeal by way of remand was announced in the open court at the time of the hearing.
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