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2008 (6) TMI 218 - HC - Central ExciseSSI Exemption - Date of effect - whether the benefit of notification granted to respondents by the Tribunal retrospectively from the beginning of the financial year is illegal and arbitrary? Held that:- The Tribunal, instead of considering the scope of notifications with reference to the statutory provisions, under which those are issued, considered the scope of the statutory provisions with reference to the notifications issued. The Tribunal ought to have taken into account the powers of the Government, even to rescind Annexure-B Notification or to change the pattern of exemption available under Annexure-A as amended by Annexure-B Notification. The very purpose of Clause (5)(a) to Section 5A is to cloth the Government with the power to grant benefit of any notification retrospectively wherever it is required or desirable. It is for the Government to consider whether a notification should be given retrospectivity, and if so, up to what period and unless it is so provided, the Tribunal or even the High Courts have no power to grant retrospectivity for a notification in the interpretation process. We, therefore, allow the appeals by quashing the orders of the Tribunal and restoring the original orders confirmed in first appeals.
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