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2000 (9) TMI 473 - AT - Central ExciseExtract: ......., we find that subsequent to the completion of the present proceedings, the Supreme Court in the Larger Bench judgment held that in such cases the demands would lie only perspectively 1999 (113) E.L.T. 353 (S.C.) . But this judgment has been negated by the provisions of the Finance Act, 2000. Upholding the Collector s order, we dismiss this appeal.
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