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2011 (7) TMI 1046 - MADRAS HIGH COURTIt is true that the case of the appellant would come under the exemption notification with effect from 16 March, 1995. However the benefits of Notification No. 57/95, dated 15 March, 1995 cannot be extended to the appellant for the period from September, 1994 to January, 1995. In the absence of anything contained in the notification giving retrospective effect, the appellant cannot be heard to say that they are entitled to the benefits of the notification. The Original Authority, Appellate Authority as well as CESTAT concluded the issue against the appellant. The case was decided with reference to the relevant classification and the exemption notification issued by the department. Since it was only by interpreting the notification, the authorities rejected the claim made by the appellant. We do not find any substantial question of law involved in this matter.
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