https://www.taxtmi.com/caselaws?id=81294 A statutory exemption notification operates according to its express terms and remains effective until validly suspended or displaced by clear legislative provision. Notification No. 175/86-C.E. continued to apply up to 24-3-1986, and the later one-week suspension for 25-3-1986 to 31-3-1986 did not retrospectively extinguish the exemption for the earlier period. The Central Duties of Excise (Retrospective Exemption) Act, 1986 did not, on the material recorded, remove the benefit already available before suspension. Accordingly, the duty demand was not sustainable for the pre-suspension period and was confined to the suspension period only. en-us Fri, 12 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 16:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81294 A statutory exemption notification operates according to its express terms and remains effective until validly suspended or displaced by clear legislative provision. Notification No. 175/86-C.E. continued to apply up to 24-3-1986, and the later one-week suspension for 25-3-1986 to 31-3-1986 did not retrospectively extinguish the exemption for the earlier period. The Central Duties of Excise (Retrospective Exemption) Act, 1986 did not, on the material recorded, remove the benefit already available before suspension. Accordingly, the duty demand was not sustainable for the pre-suspension period and was confined to the suspension period only. Case-Laws Central Excise Fri, 12 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81294