https://www.taxtmi.com/caselaws?id=92631 Notification No. 67/92 was construed as operating prospectively from 22-5-1992 because its language did not support retrospective application, so the benefit could not be extended to periods before that date. The request for rectification also failed because the earlier order was based on that construction and no error apparent on the face of the record was shown. en-us Mon, 15 Nov 1999 00:00:00 +0530 Fri, 04 Nov 2011 10:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92631 Notification No. 67/92 was construed as operating prospectively from 22-5-1992 because its language did not support retrospective application, so the benefit could not be extended to periods before that date. The request for rectification also failed because the earlier order was based on that construction and no error apparent on the face of the record was shown. Case-Laws Central Excise Mon, 15 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92631