https://www.taxtmi.com/caselaws?id=98617 The effect of Notification No. 2/99 withdrawing compounded levy relief had to be tested under strict construction of fiscal statutes, because the assessee had already paid January 1999 duty before the amendment and the unit relied on for denial was disposed of only later. The timing issue required determination of whether the withdrawal operated from 13-1-1999 or from 1-2-1999, and whether the earlier payment could be unsettled for that period. The impugned order was set aside and the matter was remanded to the Commissioner for fresh decision. en-us Fri, 03 Aug 2001 00:00:00 +0530 Sat, 21 Jan 2012 12:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98617 The effect of Notification No. 2/99 withdrawing compounded levy relief had to be tested under strict construction of fiscal statutes, because the assessee had already paid January 1999 duty before the amendment and the unit relied on for denial was disposed of only later. The timing issue required determination of whether the withdrawal operated from 13-1-1999 or from 1-2-1999, and whether the earlier payment could be unsettled for that period. The impugned order was set aside and the matter was remanded to the Commissioner for fresh decision. Case-Laws Central Excise Fri, 03 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98617