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1997 (2) TMI 280 - CEGAT, NEW DELHIExtract: .......sed by the Collector (Appeals) were really in favour of purchaser and not the respondent, these appeals against the respondent and without impleading the respective purchasers, are not competent. Question of impleading purchasers at this distant stage does not arise. 7. emsp We hold that the appeals are incompetent and accordingly dismiss the same.
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