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2000 (6) TMI 44 - CEGAT, COURT NO. II, NEW DELHI
Extract:
.......te. We are, therefore, of the view that the amendment is only prospective and answer the reference made to us accordingly. 11.In the light of the answer to the question referred to us we hold that the appellant is not entitled to any of the relief s asked for in this appeal. The order impugned in the appeal is confirmed and the appeal is dismissed.