https://www.taxtmi.com/caselaws?id=105043 A DGTD-registered unit's eligibility for excise exemption turned on the interaction between the original exemption notification, the amendment withdrawing benefit for such units, and the later restoring notification. Notification No. 174/89 restored exemption to units that had availed it during 1986-87, provided the aggregate value of clearances for the relevant later years stayed within the prescribed limit. On the stated facts, those conditions were satisfied, so the restored exemption applied and the duty demand was not sustainable. en-us Thu, 24 Oct 1996 00:00:00 +0530 Fri, 02 Mar 2012 12:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105043 A DGTD-registered unit's eligibility for excise exemption turned on the interaction between the original exemption notification, the amendment withdrawing benefit for such units, and the later restoring notification. Notification No. 174/89 restored exemption to units that had availed it during 1986-87, provided the aggregate value of clearances for the relevant later years stayed within the prescribed limit. On the stated facts, those conditions were satisfied, so the restored exemption applied and the duty demand was not sustainable. Case-Laws Central Excise Thu, 24 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105043