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1985 (6) TMI 194 - CEGAT MADRASExtract: .......9. We, therefore, hold that the impugned orders appealed against are not sustainable in law and they are therefore set aside and the appeals are consequently allowed. As the lower appellate authority has not decided the issues on merits, the matter is remitted back to the Collector (Appeals) for consideration of the issues on merit as per law.
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