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1999 (1) TMI 481 - CEGAT, NEW DELHIExtract: .......ircumstances, the papers are remanded back to the Collector (Appeals) to examine the issue only in the light of the impugned order and contentions of the parties before him and pass appropriate orders after giving the appellants an opportunity of being heard in person. The Impugned order is set aside. 9. emsp Appeal is, therefore allowed by remand.
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