https://www.taxtmi.com/caselaws?id=99047 An exemption notification governing clearances for a financial year could still be amended mid-year to limit, vary or withdraw the benefit for part of that year. The later notification keeping the amendment in abeyance did not wipe out the amendment's effect during the intervening period. The Tribunal could not declare the notification ultra vires on grounds of arbitrariness, and the cited Supreme Court ruling was distinguishable on its facts and law. The assessee was therefore not entitled to the exemption for the disputed period, and the challenge to the amendment failed. en-us Tue, 04 Jul 2000 00:00:00 +0530 Wed, 25 Jan 2012 10:14:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99047 An exemption notification governing clearances for a financial year could still be amended mid-year to limit, vary or withdraw the benefit for part of that year. The later notification keeping the amendment in abeyance did not wipe out the amendment's effect during the intervening period. The Tribunal could not declare the notification ultra vires on grounds of arbitrariness, and the cited Supreme Court ruling was distinguishable on its facts and law. The assessee was therefore not entitled to the exemption for the disputed period, and the challenge to the amendment failed. Case-Laws Central Excise Tue, 04 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99047