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1996 (7) TMI 355 - CEGAT, CALCUTTAExtract: ....... the appellants. We do not find any substance in the plea of the ld. Advocate regarding the challenge to the calculation made by the ld. Advocate to the Assistant Collector rsquo s calculation in the Order-in-Original, being a factual point, and not rebutted by their own facts. cannot be allowed to be raised at this stage short, Appeal is rejected.
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