https://www.taxtmi.com/caselaws?id=88507 Retrospective exemption under Notification No. 212/86-C.E. did not support recovery of additional central excise duty for 1-3-1986 to 24-3-1986, because Notification No. 175/86-C.E. remained operative for that period and the duty under that exemption had already been paid. For 25-3-1986 to 31-3-1986, the suspension of Notification No. 175/86-C.E. and the operation of Notification No. 212/86-C.E. required duty to be recalculated under the latter notification. The retrospective framework under the Duties of Excise (Retrospective Exemption) Act, 1986 was applied accordingly. en-us Tue, 13 Jan 1998 00:00:00 +0530 Mon, 19 Sep 2011 13:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88507 Retrospective exemption under Notification No. 212/86-C.E. did not support recovery of additional central excise duty for 1-3-1986 to 24-3-1986, because Notification No. 175/86-C.E. remained operative for that period and the duty under that exemption had already been paid. For 25-3-1986 to 31-3-1986, the suspension of Notification No. 175/86-C.E. and the operation of Notification No. 212/86-C.E. required duty to be recalculated under the latter notification. The retrospective framework under the Duties of Excise (Retrospective Exemption) Act, 1986 was applied accordingly. Case-Laws Central Excise Tue, 13 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88507