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1997 (12) TMI 297 - CEGAT, NEW DELHIExtract: ....... perusal of the order of the Tribunal which was awaited by the Collector (Appeals) then course of redressal would still be open to the department both at the time of application before the Assistant Collector or before the Collector (Appeals). That way the revenue interest cannot be said to be harmed. With this observation we dismiss these appeals.
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