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1991 (11) TMI 156 - CEGAT, MADRASExtract: .......de Notice was issued on 18-5-1989 whereas the period involved is between 20th January, 1988 and 20th July, 1988. There is no warrant in law to construe it as operative retrospectively and, therefore, in any view of the matter the impugned order is not sustainable in law. In this view I hold that the appeal has to be allowed and I order accordingly.
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