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1992 (10) TMI 165 - CEGAT, CALCUTTAExtract: ....... de novo decision in accordance with law and natural justice. We accept the plea made in the appeal that the Assistant Collector rsquo s original decision was not proper and required to be set aside and the Collector (Appeals) erred in upholding it. 7. The operative part of the order was announced in the Open Court at the conclusion of the hearing.
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