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2000 (5) TMI 381 - CEGAT, CHENNAIExtract: .......l. As on the date of offence and duty liability was required to have been discharged during June, 1996, which was much earlier to the date of legislation and the Tribunal has already held so in the case of Maruti Udyog Ltd. (supra). As the issue is covered against the Revenue, there is no question of allowing the appeal, hence the same is rejected.
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