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2010 (7) TMI 706 - MADRAS HIGH COURTExemption - green leaves - lands in excess of 10 hectares - notifications No. 41/99-C.E., dated 26-11-1999, 13/2003-C.E., dated 1-3-2003 and 42/2003-C.E., dated 14-5-2003 - proviso to sub-section (1) of Section 11A - In the absence of any specific prescription in the notification, the certificates produced by the respondent one of which was issued by a statutory body cannot be held to be a false claim in order to invoke the proviso to Section 11A(1) for rejecting the exemption granted based on the notification by availing the extended period of limitation - Decided in favour of assessee.
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