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1991 (1) TMI 295 - CEGAT, CALCUTTAExtract: ....... which are otherwise in order are upheld. The appeals are accordingly dismissed except to the extent indicated above in respect to Appeal No. E-22/87-Cal, where the demand beyond five years is set aside. 10. For the foregoing reasons, we see no reason to interfere with the impugned orders passed by the Collector. We accordingly dismiss the appeals.
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