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2004 (12) TMI 510 - AT - Central ExciseExtract: ....... themselves were introduced only with effect from 1-4-2000, they cannot be applied to clearances prior to 1-4-2000 hence the OIA does not appear to be correct. Case laws cited by the learned advocate and also the Board s clarification in respect of 11AB are squarely applicable to the present case. Hence I allow the appeal with consequential relief.
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