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1985 (12) TMI 191 - AT - Central ExciseExtract: ....... of the case, with specific reference to the non-existence of the factory for a part of the three years period relevant to Notification No.132/82-CE. dated 21.4.82, the Tribunal was right in holding that the benefit was available to the assessee and in doing so, whether the Tribunal has given retrospective effect to an exemption notification. rdquo
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