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2004 (2) TMI 219 - CESTAT, NEW DELHIExtract: .......7AB. We do not find any reason in absence of any specific mention in the notification which substituted Rule 57AB that it has retrospective effect. Accordingly, the demand of duty for the period from 20-1-2001 to 28-2-2001 is not maintainable. 8. Following the decision in Maruti Udyog Ltd., we set aside the impugned order and allow all the appeals.
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