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2000 (5) TMI 517 - CEGAT, KOLKATAExtract: .......ion. As such, I set aside the impugned order and remand the matter to the Assistant Commissioner with direction to dispose of the appellant rsquo s application under the provisions of Rule 173H(2) and then to decide the matter afresh after taking into account in the light of the observations made by him. The appeal is thus allowed by way of remand.
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