https://www.taxtmi.com/caselaws?id=73668 Goods wholly exempted under a Rule 8(1) notification remain excisable goods, so their clearances are includible in computing eligibility under a separate exemption scheme unless the notification expressly excludes them. The limitation objection failed because the show cause notice itself disclosed the basis and extent of the proposed demand, and the later quantification was only a continuation of that notice. The amended notification was treated as prospective, not retrospective, because it was already in force when the relevant classification list was filed and a provision is not retrospective merely because it operates on antecedent facts. en-us Mon, 18 Apr 1988 00:00:00 +0530 Thu, 02 Jun 2011 16:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73668 Goods wholly exempted under a Rule 8(1) notification remain excisable goods, so their clearances are includible in computing eligibility under a separate exemption scheme unless the notification expressly excludes them. The limitation objection failed because the show cause notice itself disclosed the basis and extent of the proposed demand, and the later quantification was only a continuation of that notice. The amended notification was treated as prospective, not retrospective, because it was already in force when the relevant classification list was filed and a provision is not retrospective merely because it operates on antecedent facts. Case-Laws Central Excise Mon, 18 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73668