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1993 (10) TMI 173 - CEGAT, MADRASExtract: .......ated or taken away retrospectively unless a statutory provision so provided for it either expressly or with necessary implications. 6. Therefore, for the reasons set out above and following the ratio of the rulings cited supra we hold that the impugned order is not sustainable in law and in this view the same is set aside and the appeal is allowed.
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