https://www.taxtmi.com/caselaws?id=73423 Retrospective application of an amended formula for determining the average count of cotton fabrics is not available merely because the amendment addresses practical difficulties in the earlier formula. Exemption under Notification No. 226/77 remains confined to its express terms, and Notification No. 7/78 introducing a new computation method cannot operate as a retrospective clarification unless it expressly provides so. Demand limitation under Rule 10 read with Rule 173J requires exclusion of demands raised beyond the permissible period, with duty recalculated for the surviving period. en-us Wed, 18 Nov 1987 00:00:00 +0530 Tue, 31 May 2011 17:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73423 Retrospective application of an amended formula for determining the average count of cotton fabrics is not available merely because the amendment addresses practical difficulties in the earlier formula. Exemption under Notification No. 226/77 remains confined to its express terms, and Notification No. 7/78 introducing a new computation method cannot operate as a retrospective clarification unless it expressly provides so. Demand limitation under Rule 10 read with Rule 173J requires exclusion of demands raised beyond the permissible period, with duty recalculated for the surviving period. Case-Laws Central Excise Wed, 18 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73423