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    <title>1998 (12) TMI 179 - CEGAT, NEW DELHI</title>
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    <description>A Board circular or clarification issued under excise law applies to pending appeals and is not confined to future cases where the matter is still sub judice. The Tribunal treated the clarification as governing the dispute before it and rejected the Revenue&#039;s prospective-only argument. On that basis, printing paste prepared from formulated standard dyes or by simple mixing with other material was treated as not liable to central excise duty.</description>
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      <link>https://www.taxtmi.com/caselaws?id=89676</link>
      <description>A Board circular or clarification issued under excise law applies to pending appeals and is not confined to future cases where the matter is still sub judice. The Tribunal treated the clarification as governing the dispute before it and rejected the Revenue&#039;s prospective-only argument. On that basis, printing paste prepared from formulated standard dyes or by simple mixing with other material was treated as not liable to central excise duty.</description>
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