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1991 (1) TMI 286 - CEGAT, CALCUTTAExtract: .......t that stage is saved by the fact that the order was a legal nullity and did not constitute an appealable order. In the circumstances, I allow the appeal setting aside the impugned order and remand the matter back to the jurisdictional Assistant Collector for de novo determination of the issue after complying with the principles of natural justice.
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