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1998 (7) TMI 238 - AT - Central ExciseExtract: ....... zone rdquo is clarificatory in nature and such clarificatory notification has retrospective effect (see para 12 of the Indian Aluminium judgment). Since the issue is directly covered by this decision of the Tribunal, we hold that the appellants are entitled to the benefit of Notification 217/86, set aside the impugned orders and allow the appeals.
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