2007 (6) TMI 21

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....ds from the Depot during the period 29-9-1996 to 31-10-1996 at a price higher than the price on which they paid Excise duty. The demand was made in respect of higher price and the same was confirmed by the Original Authority. The Lower Appellate Authority has set aside the demand leading to this appeal by the Department. The ground taken by the Department is that the law was amended w.e.f. 29-9-19....