https://www.taxtmi.com/caselaws?id=83405 An amending exemption notification was treated as clarificatory rather than prospective, so it operated to explain the original excise exemption scheme and to reflect the Government's intention from the outset. On that basis, the denial of exemption for the period before the amendment could not be sustained, and the assessee was held entitled to the benefit of the original notification read with the amendment from its inception. en-us Fri, 29 Jul 1994 00:00:00 +0530 Wed, 13 Jul 2011 12:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83405 An amending exemption notification was treated as clarificatory rather than prospective, so it operated to explain the original excise exemption scheme and to reflect the Government's intention from the outset. On that basis, the denial of exemption for the period before the amendment could not be sustained, and the assessee was held entitled to the benefit of the original notification read with the amendment from its inception. Case-Laws Central Excise Fri, 29 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83405