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2001 (9) TMI 198 - AT - Central ExciseExtract: .......er Bench of this Tribunal is applicable to the facts of the present case inasmuch as this decision of the Tribunal is of 4-1-2000 when the Finance Bill, 2000 became an Act in May, 2000. We, therefore, hold that there is no substance in the application of Revenue. The application for rectification of mistake filed by Revenue is, therefore, rejected.
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