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2011 (3) TMI 1287 - AT - Central ExciseApplication for stay - exemption notification No. 58/2003-C.E., dated 22-7-2003 - no proper service about the hearing of the matter - Held that:- As no affidavit filed by the inward clerk or the officer of the appellant-company stating that he had received the letter from the postal authorities on the particular date and at the particular time - Considering the provisions of law envisaged under Section 114 of the Evidence Act, read with Section 21 of General Clauses Act, 1897 it is to be presumed that the postal authorities had delivered the letter on 26-11-2010 to the addressee The law in granting the benefit to the SEZ developers was introduced with effect from 31-12-2008 as it was published in the Official Gazette in December, 2008. In the circumstances, therefore, it cannot be accepted that the SEZ developers were also entitled for the benefit, which the SEZ units were entitled to, prior to 31-12-2008. The relevant period in the case the goods in hand from June, 2008 to October, 2008 it was obviously prior to 31-12-2008, being so the question of finding fault with the impugned order or accepting the contention of the appellants does not arise - Appeal is dismissed
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