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1983 (5) TMI 246 - CEGAT NEW DELHIExtract: .......on as it originally stood prior to such addition, was negatived in toto by the Punjab and Haryana High Court in the case of Neelam Prints v. Deputy Superintendent of Central Excise - 1982 E.L.T. 895 when the Hon’ble Court held that an amendment will only be prospective in its operation even though an Explanation is added by such an amendment.
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