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    <title>1994 (10) TMI 144 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal rejected the appeal concerning the effectiveness date of Exemption Notification No. 202/86, dated 25-3-1986, based on the Supreme Court&#039;s precedent. The Tribunal emphasized that once a notification is published in the official gazette on a specific date, it becomes effective from that date. Despite the appellant&#039;s claim of learning about the notification after its issuance, the Tribunal upheld the notification&#039;s effectiveness from the date mentioned on it, i.e., 25-3-1986. The judgment highlights the importance of the official gazette publication date in determining the validity of notifications.</description>
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    <pubDate>Thu, 20 Oct 1994 00:00:00 +0530</pubDate>
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      <title>1994 (10) TMI 144 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=83637</link>
      <description>The Tribunal rejected the appeal concerning the effectiveness date of Exemption Notification No. 202/86, dated 25-3-1986, based on the Supreme Court&#039;s precedent. The Tribunal emphasized that once a notification is published in the official gazette on a specific date, it becomes effective from that date. Despite the appellant&#039;s claim of learning about the notification after its issuance, the Tribunal upheld the notification&#039;s effectiveness from the date mentioned on it, i.e., 25-3-1986. The judgment highlights the importance of the official gazette publication date in determining the validity of notifications.</description>
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