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2000 (2) TMI 674

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....per : S.L. Peeran, Member (J) (Oral)]. - Revenue is aggrieved with Order-in-Appeal No. 51/94 (V) CE, dated 26-12-94 by which the Commissioner (Appeals) has set aside the short-levy for 6 months confirmed by the lower authority in terms of Section 11A on the ground that in respect of approved classification list there cannot be confirmation of demands for 6 months retrospectively. However, the go....