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2007 (10) TMI 187 - AT - Central ExciseSSI exemption - Not. 9/2000 amended by subsequent not. 15/01 - Notification No. 15/2001 was issued limiting the concessional rate of duty - Notification itself clearly lays down that it has to be applied with retrospective effect – so plea of prospective effect is rejected but plea for benefit of cum-duty price is justified so matter remanded to original authority to work out the duty after granting benefit – penalty and interest are not justified as there is no suppression of facts
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