2002 (2) TMI 413

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....[Order per : S.S. Kang, Member (J)]. -  Revenue filed this application for rectification of mistake in the Final Order No. 466/2001-B, dated 24-9-2001. 2. Heard both sides. 3. The contention of the Revenue is that Section 11A of the Central Excise Act amended retrospectively by Section 110 of Finance Act, 2000 and in view of this amendment the demand can be made for the past peri....