1997 (6) TMI 115

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..... rahma Deva, Member (J)]. This is an appeal filed by the department against the impugned order passed by Collector (Appeals), Ahmedabad. Heard both sides with reference to the appeal filed by the department. 2. The respondents were availing benefit in terms of Notification No. 25/84, dated 1-3-1984 upto 31-3-1986. According to the department the Notification No. 138/86, dated 1-3-1986 super .....

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