2005 (9) TMI 580

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....ri Vimlesh Kumar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Nobody is present on behalf of the appellants. Though an adjournment request has been made, we find that the matter was adjourned earlier also on three different occasions on the request of the appellants. The appeal is almost six years old and we are not inclined to keep the same on record. As such, after....

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....ve and as applicable from 1-3-1997. The said contention of the appellants was rejected by the Commissioner (Appeals) by observing as under :- "I find that there is nothing in the Notification No.25/97 dated 7-5-1997 which says that the exemption given thereunder would be applicable from retrospective date. The notification has to be read as it is nothing can be added or subtracted from it. Had ....