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1996 (9) TMI 244 - CEGAT, NEW DELHI
Extract:
.......l consequence cannot be given any retrospective effect except by the statute itself. On the face of statutory provisions of Notification No. 14/96-C.E. (N.T.), the statement made by the Finance Minister in the Budget Speech cannot be interpreted so as to give retrospective effect to the amendment in question over and above the statutory provisions.