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1995 (6) TMI 95 - CEGAT, NEW DELHIExtract: .......w the appeal. 9. emsp Order per P.K. Kapoor, Member (T) . - I agree with the finding in the order recorded by the learned brother Shri G.P. Agarwal, Member (J). FINAL ORDER 10. In view of the majority opinion, the impugned order-in-appeal is set aside and the order-in-original passed by the Assistant Collector is restored and the appeal is allowed.
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