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    <title>1992 (3) TMI 248 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal found in favor of the appellants, setting aside the impugned order and remanding the matter for re-adjudication by the Collector. Emphasizing the importance of upholding principles of natural justice and granting cross-examination rights, the Tribunal allowed the appeal by way of remand to ensure a fair process in accordance with legal principles.</description>
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