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2010 (8) TMI 1093 - CESTAT, CHENNAIExtract: .......(186) ELT 208 and Ashima Denims Ltd. v. CCE Ahmedabad 2005 (191) ELT 318, it has been held that CAS-4 costing principles can be adopted retrospectively. 3. Following the ratio of the above decisions, we see no warrant to interfere with the impugned order and accordingly uphold the same and dismiss the appeal. (Dictated and pronounced in open court)
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