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2018 (6) TMI 717 - AT - Central ExciseN/N. 9/2003-CE date 01.03.2003 - Effect of later notification - whether have retrospective or prospective effect - Held that:- The amendment caused in N/N. 9/2003-CE by way of N/N. 67/2003-CE will have to be treated as retrospective and clarificatory amendment, hence the appellants would be very much eligible for exemption under N/N. 9/2003 w.e.f. 01.04.2003 even during the period 01.04.2005 to 10.08.2005 - Appeal allowed - decided in favor of appellant.
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