1997 (12) TMI 297

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.... Shri Gopal Prasad, Advocate, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  In this case while approving the classification lists the Assistant Collector denied the benefit of Notification No. 138/86, dated 1-3-1986 to the assessees. In their appeal before the Collector, the assessees claimed that in the similar case of the same appellant the Tribunal had granted un....

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....nt proceedings. It has, therefore, been claimed that Collector's reliance on this order was wrong and that the Collector's order be set aside on this ground. 2. When the case came for hearing on 8-9-1997 the Bench asked Shri Gopal Prashad, learned Advocate, appearing for the respondents as to whether the Assistant Collector had passed any order in the de novo proceeding. The learned Advoca....

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....-1992. Neither side could place a copy of the order on record although Shri Gopal Prashad maintained that the issue had been decided. He, however, expressed his inability to give details thereof. 5. We have carefully considered the issue before us. 6. It appeared that in a similar case referred to by the assessees before the Collector the Tribunal had placed reliance on Ballarpur I....

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....r it is not possible to accept the contentions made in the appeal memorandum. If the case was actually decided by the Tribunal then the appellant could have placed a copy thereof on record to support their case. In the absence of the judgment it is not possible for us to accept the pleas made in the appeal memorandum. On this point alone, the appeal merits dismissal. 7. We observe that if ....