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1998 (10) TMI 220 - CEGAT, NEW DELHIExtract: .......ve effect. On the same analogy we cannot give retrospective effect to the contention of the Revenue by counting the clearances for the period 1-4-1989 to 26-4-1989 for computing clearances in terms of the said notification since that would amount to giving the exemption notification retrospective effect. Hence, we dismiss the appeal of the Revenue.
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