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1993 (5) TMI 87 - CEGAT, NEW DELHIExtract: ....... not placed any evidence that the frame is a trailer. Therefore, we are not inclined to accept the reasoning of the lower authorities. Further the Collector (Appeals) has also decided beyond the scope of the show cause notice, as contended by the appellant. In the result, the appellant rsquo s contentions are well founded and the appeal is allowed.
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