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2000 (7) TMI 110 - AT - Central Excise
Extract:
.......rvices case the provision is intended to provide the same benefit availed of by the Revenue where the rate of duty has gone down during the interregnum. 16.In the light of the above discussion, we concur with the view taken by the majority in the American Auto Service case and reiterate it as the correct view. The reference is answered accordingly.