https://www.taxtmi.com/caselaws?id=84839 The amended eligibility criterion under Notification No. 175/86, as inserted by Notification No. 174/89, had to be applied prospectively when computing aggregate clearances for the next claim period. Because the benefit was sought for clearances to be made after the amendment, no issue of retrospective operation arose. The value of branded goods cleared on payment of duty was therefore required to be excluded while reckoning aggregate value of clearances for eligibility under the notification. en-us Wed, 20 Sep 1995 00:00:00 +0530 Mon, 01 Aug 2011 10:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84839 The amended eligibility criterion under Notification No. 175/86, as inserted by Notification No. 174/89, had to be applied prospectively when computing aggregate clearances for the next claim period. Because the benefit was sought for clearances to be made after the amendment, no issue of retrospective operation arose. The value of branded goods cleared on payment of duty was therefore required to be excluded while reckoning aggregate value of clearances for eligibility under the notification. Case-Laws Central Excise Wed, 20 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84839