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1986 (4) TMI 179 - AT - Central ExciseExtract: ....... the benefit of this notification only with effect from 25.7.79. The statutes and the notifications have to be construed and interpreted strictly. The learned Advocate rsquo s argument that the spirit of the notification has to be seen does not help him. In the result, the appeal filed by the Revenue is allowed both on merits as well as limitation.
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