https://www.taxtmi.com/caselaws?id=73210 The relaxation power under Notification No. 5/81-C.E. was treated as capable of being exercised to condone earlier non-declaration defaults under para 1 of Notification No. 201/79-C.E., because condonation of an existing lapse is a present exercise of authority over past events and is not retrospective merely because the default pre-dated the later notification. The retrospectivity objection was rejected, and the authority was held competent to consider non-declaration defaults occurring before 21-1-1981; the impugned order was set aside and the application was directed to be reheard. en-us Thu, 30 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 12:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73210 The relaxation power under Notification No. 5/81-C.E. was treated as capable of being exercised to condone earlier non-declaration defaults under para 1 of Notification No. 201/79-C.E., because condonation of an existing lapse is a present exercise of authority over past events and is not retrospective merely because the default pre-dated the later notification. The retrospectivity objection was rejected, and the authority was held competent to consider non-declaration defaults occurring before 21-1-1981; the impugned order was set aside and the application was directed to be reheard. Case-Laws Central Excise Thu, 30 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73210