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1996 (11) TMI 133 - CEGAT, NEW DELHIExtract: ....... authorities. We would like to state here that the appellant is at liberty to approach the Collector and it is within the discretion of the Collector to keep or not to keep the proceedings in abeyance till the final decision by the Tribunal on their classification dispute. 6. emsp In view of the foregoing, the Miscellaneous Application is rejected.
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