https://www.taxtmi.com/caselaws?id=87659 An exemption notification amended the method of computing the previous year's aggregate value of clearances by excluding branded goods of another person. That revised computation governed eligibility for exemption in the current financial year, so the amended criterion applied to clearances made in April and May 1989. The amendment was treated as retrospective only for the limited purpose of determining exemption eligibility, because it changed the basis on which the prior year's turnover was assessed. The benefit under the amended notification was therefore available for those clearances. en-us Wed, 26 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 14:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87659 An exemption notification amended the method of computing the previous year's aggregate value of clearances by excluding branded goods of another person. That revised computation governed eligibility for exemption in the current financial year, so the amended criterion applied to clearances made in April and May 1989. The amendment was treated as retrospective only for the limited purpose of determining exemption eligibility, because it changed the basis on which the prior year's turnover was assessed. The benefit under the amended notification was therefore available for those clearances. Case-Laws Central Excise Wed, 26 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87659