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1992 (11) TMI 177 - CEGAT, NEW DELHIExtract: .......ths from the date of receipt of this order. The Collector shall observe the Principles of Natural Justice and also grant personal hearing to the appellants. In case the appellants do not choose to file a reply to the show cause notice or appear for personal hearing the Collector shall be at liberty to proceed with the matter in accordance with law.
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