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1993 (1) TMI 154 - CEGAT, CALCUTTAExtract: ....... the matter afresh on merits in accordance with the conditions of Rule 57H. I accordingly set aside the impugned order and allow the appeal by remanding the matter to the Jurisdictional Assistant Collector for de novo decision on merits as indicated above. The disallowance of credit of Rs. 750.72 and Rs. 689.85 has been set aside vide para 4 supra.
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