https://www.taxtmi.com/caselaws?id=91607 An amendment to an exemption notification is treated as prospective unless its language clearly requires retrospective operation, so the later restriction cannot be used to deny an exemption for waste yarn arising before the amendment date. The document also states that a demand for an earlier period is time-barred where the show cause notice contains no allegation of suppression of facts, because the extended limitation period cannot then be invoked. On that basis, the assessee's exemption claim and limitation objection both succeed for the disputed period. en-us Mon, 23 Feb 1998 00:00:00 +0530 Wed, 19 Oct 2011 15:51:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91607 An amendment to an exemption notification is treated as prospective unless its language clearly requires retrospective operation, so the later restriction cannot be used to deny an exemption for waste yarn arising before the amendment date. The document also states that a demand for an earlier period is time-barred where the show cause notice contains no allegation of suppression of facts, because the extended limitation period cannot then be invoked. On that basis, the assessee's exemption claim and limitation objection both succeed for the disputed period. Case-Laws Central Excise Mon, 23 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91607