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1997 (10) TMI 122 - CEGAT, NEW DELHIExtract: .......cannot sustain and has to be set aside. Since there was no misrepresentation, the orders of penalty could also not sustain. Since we have decided this appeal on the question of limitation, we do not go into the merits of the case. In the result, appeal is allowed. The orders of the Collector are set aside and appropriate relief, if any, is ordered.
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