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1992 (10) TMI 157 - CEGAT, NEW DELHIExtract: ....... that above order, we allow the appeal and set aside the order of the lower authorities and remand the matter to the Assistant Collector to reconsider the issue afresh in the light of the observations made in the Order No. 316-320/92-A, dated 27-5-1992 1992 (62) E.L.T. 422 (Tri.) . The appeal is thus allowed and remanded to the Assistant Collector.
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