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1997 (11) TMI 237 - CEGAT, NEW DELHIExtract: .......o the clearances in the previous year it is retrospective in nature and the clearances in the relevant year would be regulated by the changed criterion relating to the value of clearances in the previous year. Accordingly, we agree with the finding reached by the Additional Collector in his impugned order. We uphold the same and dismiss the appeal.
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