https://www.taxtmi.com/caselaws?id=86963 Notification No. 338/86-C.E., amending Notification No. 225/86-C.E., was treated as part of the same retrospective exemption scheme under the Central Duties of Excise (Retrospective Exemption) Act, 1986. Because earlier excise notifications had already been given retrospective effect from 1-3-1986 under section 2 of that Act, the amended notification was considered to stand on the same footing. Its retrospective operation therefore entitled the assessee to the corresponding set-off benefit. en-us Fri, 09 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 16:08:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86963 Notification No. 338/86-C.E., amending Notification No. 225/86-C.E., was treated as part of the same retrospective exemption scheme under the Central Duties of Excise (Retrospective Exemption) Act, 1986. Because earlier excise notifications had already been given retrospective effect from 1-3-1986 under section 2 of that Act, the amended notification was considered to stand on the same footing. Its retrospective operation therefore entitled the assessee to the corresponding set-off benefit. Case-Laws Central Excise Fri, 09 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86963