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1994 (5) TMI 108 - AT - Central ExciseExtract: ....... after the said date. This amendment cannot cover past cases. The submission by the learned Consultant in this regard is not acceptable. 7. emsp For the reasons discussed above, I allow the Department rsquo s Appeal and set aside the Order-in-Appeal passed by the Collector (Appeals). In the process, the Order of the Assistant Collector is restored.
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