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2003 (1) TMI 126 - HC - Central ExciseExtract: .......ppeal and once the appeal is decided in favour of the Revenue, then, as held by the Apex Court in the case of Cotspun Ltd. (supra), the classification becomes effective from the date of the show cause notice. 11.Thus, we see no merit in the contention raised on behalf of the assessee. The petition is accordingly dismissed with no order as to costs.
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