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1995 (4) TMI 153 - CEGAT, NEW DELHIExtract: .......ause notice in this case. There is, thus, no reason, to interfere with the order passed by the Collector (Appeals) both on merits of the case and the decision of the Larger Bench and on the other issue regarding competency and validity of the notice issued by the Assistant Collector for recovery of the amounts. The appeals are, therefore, rejected.
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