https://www.taxtmi.com/caselaws?id=74607 Duty could not be demanded on pre-duty yarn stock by using the proviso to Notification No. 226/77-C.E. to give retrospective effect after the exemption under Notification No. 132/77-C.E. had been withdrawn. The issue was treated as covered by earlier High Court decisions rejecting retrospective operation of the yarn duty component, and in the absence of any contrary High Court view, that reasoning was followed. The departmental demand on the pre-duty stock was therefore not sustained, and the challenge to the demand succeeded. en-us Mon, 19 Sep 1983 00:00:00 +0530 Thu, 09 Jun 2011 18:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74607 Duty could not be demanded on pre-duty yarn stock by using the proviso to Notification No. 226/77-C.E. to give retrospective effect after the exemption under Notification No. 132/77-C.E. had been withdrawn. The issue was treated as covered by earlier High Court decisions rejecting retrospective operation of the yarn duty component, and in the absence of any contrary High Court view, that reasoning was followed. The departmental demand on the pre-duty stock was therefore not sustained, and the challenge to the demand succeeded. Case-Laws Central Excise Mon, 19 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74607