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2001 (12) TMI 656 - AT - Central ExciseExtract: .......f Surya Roshni Ltd. referred to above, it was clearly held that effect and ambit of notifications issued in 1995 and 1996 enlarging the ambit of Rule 57Q cannot have any retrospective effect. Following ratio of the decisions referred to above, I accept the contention of the party. Accordingly the appeal is allowed with consequential relief, if any.
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