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1993 (9) TMI 233 - CEGAT, NEW DELHIExtract: .......f Addl. Collector was without jurisdiction. Since after 14-5-1992, Addl. Collector was not ldquo Collector rdquo . 2. emsp Learned SDR conceded the point. The appeal is accordingly allowed by way of remand and the case is remanded to the Collector for de nova adjudication in accordance with law and after following the principles of natural justice.
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