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2000 (2) TMI 674 - AT - Central ExciseExtract: .......ew expressed by Commissioner (Appeals) that demands cannot be confirmed retrospectively for six months in case of approved classification list has since been upheld by the Apex Court judgment rendered in CCE v. Cotspun Ltd as in 1999 (113) E.L.T. 353. In that view of the matter, respectfully following the said ratio, the Revenue appeal is rejected.
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