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1996 (8) TMI 183 - CEGAT, NEW DELHIExtract: .......he assessee cannot be called upon to discharge this burden. The Assistant Collector has clearly erred in appreciating the contents of various orders permitting deemed credit to the assessee. Ld. Collector was also wrong in upholding the order because it was deficient. These two orders cannot survive. The appeal is allowed with consequential relief.
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