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2004 (3) TMI 447 - AT - Central ExciseExtract: .......tifications and substituting words lsquo Spare parts rsquo with words ldquo Computer Software rsquo rightly held by Tribunal to be retrospective in nature. 5. emsp Following ratio of the aforesaid decisions, we accept the plea of the Respondents. Accordingly we do not find any infirmity in the impugned order. In the result, the appeal is dismissed.
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