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The judgment in the case of Government of India v. S.S. Khosla directs the Collector (Appeals) to grant a personal hearing when requested before dismissing an application for waiver of predeposit. Failure to do so violates natural justice principles. The order-in-appeal is set aside, and all applications, including the request for dispensation with predeposit, must be considered in accordance with natural justice. The decision is based on the principles of natural justice and previous case law.
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