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2008 (1) TMI 145 - AT - Central ExcisePlastic materials reprocessed out of scrap & waste was exempt u/not. 15/94 - period of dispute is 7.7.94 to 5.9.95 – impugned product was exempted by not. 15/94 only w.e.f. 6.9.95 vide not. 111/95 – held that this amendment should be treated as clarificatory & can be given retrospective effect – - benefit of this entry would be available to assessee for above period so demand was rightly dropped - assessee was under bona fide belief so penalty & interest not imposable by invoking larger period
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