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2002 (10) TMI 501 - CEGAT, NEW DELHIExtract: .......s been amended by Notification No. 1 l/2000, Additional Excise duty (A.E.D.) is payable by the Respondents. Circular dated 20-3-98 was issued much before the amendment effected in the notification No. 8/97, and therefore, the Circular cannot be made applicable in the changed circumstances. Accordingly, we allow all the appeals filed by the Revenue.
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