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1999 (9) TMI 157 - AT - Central ExciseExtract: .......ory and retrospective in operation so as to cover the period prior to the date of issuance of Notification was rejected. As the issue is covered in favour of the respondents by the above decision of the Tribunal which has also relied upon some earlier decision, I do not find any merit in the Revenue rsquo s appeal. The same is accordingly rejected.
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