1996 (9) TMI 463

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....l Prasad, Advocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  This is an appeal filed by the department against the impugned order passed by the Collector (Appeals), Bombay. 2. At the outset Shri Gopal Prasad, ld. Counsel appearing for the respondents raised the preliminary objection that authorisation issued by the Collector is not in proper form. Shri ....