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2000 (5) TMI 765 - CEGAT, KOLKATAExtract: ....... list can only be prospective, as held by the Constitutional Bench of the Hon ble Supreme Court in the case of CCE, Baroda v. Cotspun Ltd. - 1999 (113) E.L.T. 353. As such by following the ratio of the said decision we set aside the demand as barred by limitation and allow the appeal on this limited ground without going into the merits of the case.
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