https://www.taxtmi.com/caselaws?id=73433 Additional excise duty exemption on samples applied only from 19 June 1976, when the notification expressly covered that separate levy; the earlier exemption for basic excise duty did not extend to additional duty, so pre-notification demands remained sustainable. Price-list approvals disallowing the discount on B-grade fabrics and cash discount were made without notice or hearing. Consequential demands founded on approvals made in breach of natural justice required fresh adjudication after hearing the assessee; the discount-related demands were therefore set aside for reconsideration. A later exemption notification cannot operate retrospectively unless its terms expressly provide otherwise. en-us Mon, 30 Nov 1987 00:00:00 +0530 Tue, 31 May 2011 18:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73433 Additional excise duty exemption on samples applied only from 19 June 1976, when the notification expressly covered that separate levy; the earlier exemption for basic excise duty did not extend to additional duty, so pre-notification demands remained sustainable. Price-list approvals disallowing the discount on B-grade fabrics and cash discount were made without notice or hearing. Consequential demands founded on approvals made in breach of natural justice required fresh adjudication after hearing the assessee; the discount-related demands were therefore set aside for reconsideration. A later exemption notification cannot operate retrospectively unless its terms expressly provide otherwise. Case-Laws Central Excise Mon, 30 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73433