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2015 (9) TMI 1144 - AT - Central ExciseDenial of concessional rate of duty - whether or not the assessee is eligible for concession under Notification No. 9/98-CE dated 02/06/1998 - Held that:- The concessional rate of duty as per Notification No. 9/98-CE dated 02/06/98 has been undisputedly claimed by the respondent in their classification declaration effective from 01/7/98. The respondent paying full rate thereafter by itself cannot be considered as an act which will make the earlier declaration legally ineffective as argued by Department. No such presumption can be made without legal basis. - Decided against Revenue.
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