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2008 (5) TMI 54 - AT - Central ExciseWhether Notification No. 52/2002-C.E., dated 17-10-2002, can be held to be clarificatory with retrospective effect as held by the lower appellate authority – Held, no - Commissioner (Appeals) is not justified in holding that this amendment was clarificatory and hence had retrospective effect - benefit of exemption from payment of NCCD on chewing tobacco for the period 1-9-2002 to 16-10-2002, is not justified – revenue’s appeal allowed
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