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1988 (4) TMI 197 - CEGAT, NEW DELHIExtract: .......ed out by Brother Gulati in such an interpretation in the case of an old manufacturer and a new manufacturer, to me it appears that this anomaly would be taken care of by legislature or by those entrusted with issue of subordinate legislation. I do not see how we could apply the notification retrospectively. I would, therefore, dismiss the appeals.
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