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1995 (7) TMI 217 - CEGAT, NEW DELHIExtract: .......rned Collector to readjudicate the case de novo on the directions given by us. We direct that the Bank Guarantee furnished by the appellants should be retained till final adjudication of the case in order to safeguard the Revenue rsquo s interest, as we find prima facie evidence against the appellants. The appeals are, therefore, allowed by remand.
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