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1992 (10) TMI 190 - CEGAT, NEW DELHIExtract: .......dence before Collector (Appeals) is reasonable in the facts and circumstances of this case, and accordingly, set aside the impugned order and remand the appeals to the Collector (Appeals) to pass fresh orders after considering the documentary evidence, which the appellants seek to produce in accordance with law and after hearing them in the matter.
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