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1999 (9) TMI 375 - AT - Central ExciseExtract: .......duction of the new tariff. The object of the Notification appears to be to achieve a uniformity of rates as it was prevalent prior to the introducton of the new tariff at 12 adv. This object and purpose of the Notification can be achieved in the manner in which the respondents are reading the Explanation. Hence we reject the Revenue rsquo s appeal.
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