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1999 (10) TMI 237

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....pondents. [Order per : V.K. Agrawal, Member (T)]. - When the matter was called, no one was present on behalf of the respondents, who have requested for adjournment of the matter as their Advocate is out of India. 2. We observe that the Collector (Appeals) in the impugned order has remanded the matter regarding classification of steel balls to the Assistant Collector and as the issue ....