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2009 (9) TMI 844 - CESTAT MUMBAIExtract: .......nd the reliance placed by the ld. SDR in the case of Asiatic Gases Ltd (supra) is not applicable in this case. Notification No. 26/2007 (N.T.) dated 11-5-2007 does not have any retrospective effects as it was introduced on 11-5-2007. With these observations I set aside the impugned order and the appeal is allowed. (Pronounced in Court on 11-9-2009)
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