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1990 (2) TMI 208 - CEGAT, NEW DELHIExtract: .......tter to the Assistant Collector to consider the eligibility of the appellants to proforma credit under Rule 56-A in accordance with law and on the basis of all the relevant and material particulars and documents. Appellants should be given an opportunity of being heard in person before any order is passed. 5. The appeal is allowed by way of remand.
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