https://www.taxtmi.com/caselaws?id=72083 Notification No. 132/82 initially excluded factories with nil production in the preceding three sugar years, so the assessee was not eligible for the exemption on that basis. Notification No. 193/82 removed that exclusion, but the text shows no retrospective operation. Under Central Excise Rule 9A, the duty rate depends on the date of clearance of excisable goods. As the assessee became eligible for the exemption only from 11-6-1982, the reduced rate could not apply to sugar clearances already made between 1-5-1982 and 10-6-1982. The claim for exemption or duty rebate for that period was therefore disallowed. en-us Tue, 29 Oct 1985 00:00:00 +0530 Wed, 11 May 2011 15:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72083 Notification No. 132/82 initially excluded factories with nil production in the preceding three sugar years, so the assessee was not eligible for the exemption on that basis. Notification No. 193/82 removed that exclusion, but the text shows no retrospective operation. Under Central Excise Rule 9A, the duty rate depends on the date of clearance of excisable goods. As the assessee became eligible for the exemption only from 11-6-1982, the reduced rate could not apply to sugar clearances already made between 1-5-1982 and 10-6-1982. The claim for exemption or duty rebate for that period was therefore disallowed. Case-Laws Central Excise Tue, 29 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72083