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1994 (1) TMI 178 - CEGAT, NEW DELHIExtract: ....... not procedural or a technical one. As this requirement of the rule admittedly was not complied with by the appellant, I hold that the impugned order as well as the order passed by the Asstt. Collector is sustainable in law. Having regard to this finding I do not see any reason to interfere with the impugned order and reject the appeal accordingly.
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