https://www.taxtmi.com/caselaws?id=89048 Exemption under Notification No. 90/88-C.E. was withdrawn by Notification No. 202/88-C.E. and later restored by Notification No. 170/89-C.E. The later notification was treated as clarificatory and capable of retrospective operation, so the exemption position was taken to apply for the relevant period. On that basis, the balance of convenience favoured the assessee, leading to waiver of the total duty demand and stay of recovery pending appeal. en-us Fri, 15 May 1998 00:00:00 +0530 Fri, 23 Sep 2011 10:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89048 Exemption under Notification No. 90/88-C.E. was withdrawn by Notification No. 202/88-C.E. and later restored by Notification No. 170/89-C.E. The later notification was treated as clarificatory and capable of retrospective operation, so the exemption position was taken to apply for the relevant period. On that basis, the balance of convenience favoured the assessee, leading to waiver of the total duty demand and stay of recovery pending appeal. Case-Laws Central Excise Fri, 15 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89048