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1998 (3) TMI 227 - CEGAT, NEW DELHIExtract: .......ls cannot be used against the respondents to deny them the benefit of Notification since the condition of the Notification is satisfied by them. Following the ratio of the judgment of the Hon rsquo ble Supreme Court cited supra, we see no infirmity in the order passed by the Collector (Appeals) and accordingly uphold the same and reject the appeal.
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