TMI Blog1995 (9) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... to the merits of the case and then remanded the matter to the Collector for a fresh decision in the light of the findings given by the Tribunal. The submission is that such a course is prejudicial to the interest of the appellant and makes the remand an exercise in futility in view of a clear finding recorded against the appellant on a question relating to the merits of the case. In o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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