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2003 (5) TMI 169 - AT - Central ExciseExtract: .......ion No. 28/2001. A substantive right was created subsequently and it can not be said to be clarificatory in nature to have a retrospective effect. In that view of the matter, the conclusion arrived at by the learned Commissioner on the basis of case-law is correct one which is required to be confirmed. We confirm the same by dismissing this appeal.
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