https://www.taxtmi.com/caselaws?id=83355 Exemption under Notification No. 175/86-C.E. was available for clearances made before 24-4-1986, and the assessee's entitlement had to be judged under the regime then in force. The restrictive proviso inserted later by Notification No. 260/86 could not operate retrospectively to deny that earlier benefit. The demand was also considered framed on the wrong basis because, after 24-4-1986, the relevant question was the availability of Notification No. 138/86-C.E. The exemption for the disputed clearances was upheld and the duty demand was unsustainable. en-us Thu, 30 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 18:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83355 Exemption under Notification No. 175/86-C.E. was available for clearances made before 24-4-1986, and the assessee's entitlement had to be judged under the regime then in force. The restrictive proviso inserted later by Notification No. 260/86 could not operate retrospectively to deny that earlier benefit. The demand was also considered framed on the wrong basis because, after 24-4-1986, the relevant question was the availability of Notification No. 138/86-C.E. The exemption for the disputed clearances was upheld and the duty demand was unsustainable. Case-Laws Central Excise Thu, 30 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83355