Duty Increase Notification Not Retroactive; Differential Duty Demand Unjustified Due to Publication Delay.

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....Increase in the rate of duty vide notification dated 21.01.2013 - goods were assessed and cleared was 21.01.2013 - admittedly the Notification was printed, published and offered for public only on 04.02.2013 as such the affect of the Notification cannot be given to any day prior to that date - demand of differential duty unjustified - AT....