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2007 (4) TMI 449 - AT - Central ExciseExtract: .......has been issued under the provisions which were not in existence at the time of issuance of show cause notice and therefore the question of having this provision retrospective effect does not arise. 5. emsp In view of the same, we allow the appeal without going into the other issues and set aside the order of the Commissioner. (Pronounced in Court)
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