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1995 (8) TMI 148 - CEGAT, NEW DELHIExtract: .......erence to the very same Notification No. 108/74, that the method adopted by the Appellate Collector in his earlier order dated 25-10-1976 is in order and needs no modification. Even otherwise, the present impugned order of Collector (Appeals), we have found is not sustainable on grounds of lack of jurisdiction. In the result, the appeal is allowed.
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