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2000 (5) TMI 277 - CEGAT, MUMBAIExtract: .......sdiction of the concerned Assistant Com shy missioner. In the light of the Supreme Court and the Tribunal decisions, this point has to be settled in favour of the appellant. 4. emsp The third point decided in the Collector (Appeals) order was not pressed before us by the advocate for the appellant. 5. emsp The appeals are therefore allowed in part.
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