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1997 (3) TMI 280 - CEGAT, MADRASExtract: .......ngs, the other proceedings cannot get vitiated and we make it clear that those proceedings will be decided on their own merits and this order of the Collector will not in any way impinge on the decision that will be arrived at those proceedings in the context of Notification No. 223/86. With these observations, we dismiss the appeal of the revenue.
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