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1992 (12) TMI 145 - CEGAT, NEW DELHIExtract: .......rder of the Supreme Court staying the operation of the order of the Tribunal. In the circumstances, we hold that the ratio of the decision squarely applies to the facts of theses cases and we uphold, the order of the Collector (Appeals) and reject the appeals by the department. The cross objection by the respondents is also disposed of accordingly.
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