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2015 (10) TMI 683 - ANDHRA PRADESH HIGH COURTDuty demand - held that:- Since the dispute relates to prior to the notification, appeal should have been admitted by the Tribunal. Appellant argued that in one of such matters, In a precedent case, this Court has been pleased to admit the appeal. We have called for the original file of the matter referred to by the learned counsel appearing for the appellant and it appears that we have admitted the appeal on fact that at the time of preferring appeal the Circular was not in force. According to us, the date of filing of the appeal is reckoning factor in order to see whether above notification is to be applied or not and it is not the time when the dispute arose. - No reason to interfere with the impugned order - Decided against Revenue.
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