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2002 (8) TMI 768 - CEGAT, MUMBAIExtract: .......the benefit of the Notification but where at a later date he can avail the benefit, this exclusion cannot stand against him. This was the claim made by the assessee at all times. We also find that the retrospective effect of this Notification was never an issue. We therefore grant waiver of pre-deposit of duty and penalty and stay recovery thereof.
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