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2003 (12) TMI 109 - AT - Central ExciseExtract: .......ourt s ruling, the entry would squarely cover the appellants, furnace oil. We need not consider the learned Counsel s plea for giving retrospective effect to Notification No. 40/2000-C.E. 7. In the result, we set aside the impugned order to the extent it relates to the demand of duty for the period, 1-1-2000 to 21-5-2000. The appeal stands allowed.
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