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1992 (3) TMI 217 - CEGAT, NEW DELHIExtract: .......as parts of steam turbine. 12. We reject the above application as the assessment was made long time back and the assessee has not filed any appeal against the assessment. If at all any remedy is available, they should have gone in appeal to the Collector. This is not the forum to challenge the assessment order. Therefore, we reject the application.
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