https://www.taxtmi.com/caselaws?id=86828 Notification No. 138/86 was expressly stated to take effect from 1 April 1986, so the earlier exemption under Notification No. 25/84 continued to govern the period up to 31 March 1986. The new notification could not be applied retrospectively to withdraw the exemption for March 1986. On that basis, the respondents remained entitled to the benefit of the old notification until the effective date of the later notification, and the department's appeal failed. en-us Tue, 10 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 16:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86828 Notification No. 138/86 was expressly stated to take effect from 1 April 1986, so the earlier exemption under Notification No. 25/84 continued to govern the period up to 31 March 1986. The new notification could not be applied retrospectively to withdraw the exemption for March 1986. On that basis, the respondents remained entitled to the benefit of the old notification until the effective date of the later notification, and the department's appeal failed. Case-Laws Central Excise Tue, 10 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86828