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1996 (12) TMI 184 - CEGAT, NEW DELHIExtract: .......ribunal) . In the facts and circumstances of the case, since the authorities below have followed the decisions of the Tribunal in the very party rsquo s case, we do not find any infirmity in the impugned order passed by the Collector (Appeals). As a result, we uphold the impugned order and accordingly appeal filed by department is hereby dismissed.
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