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1998 (6) TMI 281

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....espondents. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the department against the impugned order dated 8-3-1991 passed by the Collector (Appeals), Chandigarh. 2. Heard Shri S. Nunthuk, ld DR for the Revenue. None appeared on behalf of the respondents inspite of the notice. 3. The short point to be considered in this case is whether conversion of ....