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1983 (1) TMI 273 - CEGAT NEW DELHIExtract: .......ea that it should not be extortionate. 7. The Tribunal is not in favour of itself going into the merits of the case. But in the interests of justice, the case is remitted back to the Appellate Collector with the direction that he should grant a hearing to the appellant on the matter of deposit and dispose of the appeal in accordance with law.
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