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2002 (5) TMI 107 - CEGAT, COURT NO. III, NEW DELHI
Extract:
.......ncluding the duty which was enhanced or levied subsequent to the clearance of the goods does not arise. In view of these facts we are of the view that the Revenue has not succeeded in proving that the increased price of the petroleum products represented the Central Excise duty and, accordingly, we set aside the impugned order and allow the appeal.