https://www.taxtmi.com/caselaws?id=73662 A subordinate exemption notification cannot operate retrospectively unless the enabling power clearly authorises retrospective effect, and an administrative direction cannot replace an operative exemption for the relevant period. On that basis, deduction of Fertilizer Pool Equalisation Charges was not available for the disputed period because the amending notification had not yet come into force. On limitation, in the absence of fraud or other special circumstances, the ordinary limitation period applied and the extended recovery period under Rule 10A was unavailable, so the demand was time-barred. en-us Mon, 11 Apr 1988 00:00:00 +0530 Thu, 02 Jun 2011 16:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73662 A subordinate exemption notification cannot operate retrospectively unless the enabling power clearly authorises retrospective effect, and an administrative direction cannot replace an operative exemption for the relevant period. On that basis, deduction of Fertilizer Pool Equalisation Charges was not available for the disputed period because the amending notification had not yet come into force. On limitation, in the absence of fraud or other special circumstances, the ordinary limitation period applied and the extended recovery period under Rule 10A was unavailable, so the demand was time-barred. Case-Laws Central Excise Mon, 11 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73662