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1991 (8) TMI 218 - CEGAT, BOMBAYExtract: .......nts and the appeal is required to be allowed on this ground alone. In view of this, we do not propose to go into the issue at S. No. (ii), though arguments were advanced on this legal issue. We will await for another opportune moment for considering this legal issue. In the result, we allow the appeal and set aside the order of the Addl. Collector.
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