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2001 (5) TMI 87 - AT - Central ExciseExtract: ....... of the Finance Act, which have been given retrospective effect, a demand of duty of Central Excise under Section 11A of the Central Excise Act can be made even if the excisable goods were cleared in pursuance of approved classification list. Accordingly, we do not find any infirmity in the impugned order which is upheld and the appeal is rejected.
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