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1993 (9) TMI 222 - CEGAT, BOMBAYExtract: .......s to be set aside. 15. The appeal is, therefore, allowed. The order of the Collector (Appeals) is set aside, with consequential relief. It is however observed that it would be open for the Department to issue fresh Show Cause Notice, if the same is otherwise permissible under the law, on the issue sought to be raised before the Collector (Appeals).
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