https://www.taxtmi.com/caselaws?id=88524 Interpretation of an excise exemption notification continued to turn on whether a reference to the Drug Price (Control) Order, 1987 ceased to operate after that Order was repealed. The goods were bulk drugs covered by Notification No. 6/94, and the dispute concerned only a short intervening period before the reference was deleted. The text applies the principle that an instrument incorporated by reference is not automatically affected by repeal of the incorporated instrument. On that prima facie basis, the appellant was entitled to waiver of pre-deposit of the penalty pending appeal. en-us Tue, 03 Feb 1998 00:00:00 +0530 Mon, 19 Sep 2011 14:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88524 Interpretation of an excise exemption notification continued to turn on whether a reference to the Drug Price (Control) Order, 1987 ceased to operate after that Order was repealed. The goods were bulk drugs covered by Notification No. 6/94, and the dispute concerned only a short intervening period before the reference was deleted. The text applies the principle that an instrument incorporated by reference is not automatically affected by repeal of the incorporated instrument. On that prima facie basis, the appellant was entitled to waiver of pre-deposit of the penalty pending appeal. Case-Laws Central Excise Tue, 03 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88524