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1997 (12) TMI 374 - CEGAT, MUMBAIExtract: ........ The Tribunal held that the subsequent amendment to that Notification to cover clearances to Free Trade Zone or to a 100 EOU has to be given retrospective effect as it is clarificatory in nature. The ratio of the above decisions are appli- cable to the facts of the present case and applying it, we set aside the impugned order and allow the appeal.
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