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1997 (8) TMI 156 - CEGAT, NEW DELHIExtract: .......f the inspection his presumption that the tariff heading in the duplicate copy must have been amended or corrected by the assessing officer is not feasible. We, therefore, allow this appeal, set aside the Collector rsquo s order and remand the proceedings back to the Assistant Collector for de novo consideration and for making an appropriate order.
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