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2001 (11) TMI 528 - CEGAT, MUMBAIExtract: ......., because that notification has retrospective operation is again unacceptable. The notification does not purport to have included any such clause and on the face of it is prospective. Except to the extent of setting aside the corrigendum to the show cause notice issued to the appellant, we see no reason to interfere. 7. emsp Appeal allowed in part.
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