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2007 (4) TMI 169

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....der passed by the ld. Commissioner (Appeals) on 16-11-06 suffers from legal infirmity when the Collector's Certificate does not serve the purpose of law. I reiterated grounds of appeal submitted by Revenue. 2. Today the matter is fixed for hearing of stay petition. It is considered that disposal of appeal would serve the purpose of law when the matter is not calling for an elaborate exercise an....

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