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1993 (9) TMI 211 - CEGAT, MADRASExtract: .......led an appeal before the Collector (Appeals) cannot be taken as proper orders issued under Rule 57H. The learned lower authority has not examined the issue in proper legal perspective while taking note of the communications issued by the Superintendent. Agreeing with my learned Brother, therefore, the order has to be set aside. Ordered accordingly.
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