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1998 (3) TMI 295 - CEGAT, NEW DELHIExtract: .......as not been raised at all. Therefore, although the assessee has not made a grievance on this ground, we observe that the Collector in his discussion has clearly travelled beyond the scope of the application before him. Therefore, even if his logic is correct, his order does not sustain. The order is, accordingly set aside and the appeal is allowed.
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