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1991 (2) TMI 278 - CEGAT, NEW DELHIExtract: ....... for the appellant. 13 In the above circumstances, it is apparent that the case was made out only on the basis of assumptions and presumptions and suspicion and was not based on evidence. Hence, the learned Additional Collector had erred in passing the impugned order and imposing penalty. 14. I, therefore, set aside the order and accept the appeal.
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