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1995 (11) TMI 167 - CEGAT, NEW DELHIExtract: .......ether the assessment in question were provisional or otherwise during the relevant period we remand the matter to the Assistant Collector for giving a finding after re-adjudication of the case in accordance with law and after giving personal hearing to the appellants. 11. In view of the foregoing both the appeals are disposed of in the above terms.
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