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1998 (8) TMI 337 - CEGAT, CALCUTTAExtract: .......tt. Collector to find out the marketability of the sludge and if found to be marketable, the form in which it is marketed, as the facts were not available before the Collector (Appeals). We do not find any infirmity with the approach of the Collector (Appeals). Accordingly, we uphold the impugned order and reject the appeal filed by the Department.
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