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1996 (9) TMI 423 - CEGAT, NEW DELHIExtract: .......e department. So Astt. Collector should have invoked extended period of 5 years in his order-in-original. His order is not correct and is therefore set aside. rdquo 5. emsp Since the issue has been considered and the same has not been substantiated by the party, we do not find any infirmity in the impugned order and accordingly appeal is dismissed.
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