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2003 (10) TMI 564 - AT - Central ExciseExtract: .......e said proviso we do not find any infirmity in the order of the lower authority. The said proviso clearly applies since once an assessee has opted for payment of duty at the normal rate, he cannot revert to concessional rates thereafter, during the same financial year. 3. emsp Accordingly we do not find any merits in the appeal and reject the case.
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