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1993 (12) TMI 143 - BEFORE THE COLLECTOR OF CENTRAL EXCISE (APPEALS)Extract: .......he benefit that existed in the Notification No. 118/75. This notification was given retrospective effect under the Central Excise Duties (Retrospective Exemption) Act, 1986. Thus, this notification took care of the cases hit by withdrawal of the Notification No. 118/75 after 1-3-1986. I, therefore, set aside the impugned order and allow the appeal.
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