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2002 (11) TMI 156 - AT - Central ExciseExtract: .......nts have computed duty according to that method and have already paid such duty, they are not liable to pay any further amount of duty on the above goods. The revised method of computation of duty provided in the Board s circular dated 6-2-2001 cannot be retrospectively applied to the case. The impugned order is set aside and the appeal is allowed.
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