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1995 (7) TMI 218 - CEGAT, NEW DELHIExtract: .......the ratio of the citations relied by the ld. Advocate apply to the facts of the present case. The appellant should file the reply to the show cause notice expeditiously. The ld. Collector should consider the prayer of the appellant for cross-examining the witnesses and after granting them full and fair opportunity should decide the case as per law.
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