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1989 (11) TMI 185 - CEGAT, NEW DELHIExtract: ....... Chapter 28. The Assistant Collector could not change the classification with retrospective effect. Consequently, the respondents could not be asked to withdraw the credit availed of by them upto 10-2-1987. I do not, therefore, find any infirmity in the impugned order-in-appeal of the Collector (Appeals). In the circumstances, I dismiss the appeal.
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