https://www.taxtmi.com/caselaws?id=74317 Retrospective exemption legislation and Notification No. 217 were treated as prima facie extending duty protection to captively consumed goods for the period between 01.03.1986 and 02.04.1986, because notifications issued during the relevant window were deemed effective from 01.03.1986. The earlier exemption regime under Notification No. 118/75 had been rescinded with the new tariff structure, but the same exemption principle was reintroduced and the status quo ante was regarded as undisturbed. On that basis, the applicants were held entitled to unconditional stay of the pre-deposit demand. en-us Thu, 23 Feb 1989 00:00:00 +0530 Wed, 08 Jun 2011 11:26:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74317 Retrospective exemption legislation and Notification No. 217 were treated as prima facie extending duty protection to captively consumed goods for the period between 01.03.1986 and 02.04.1986, because notifications issued during the relevant window were deemed effective from 01.03.1986. The earlier exemption regime under Notification No. 118/75 had been rescinded with the new tariff structure, but the same exemption principle was reintroduced and the status quo ante was regarded as undisturbed. On that basis, the applicants were held entitled to unconditional stay of the pre-deposit demand. Case-Laws Central Excise Thu, 23 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74317