https://www.taxtmi.com/caselaws?id=108659 An exemption notification that defined bulk drugs by reference to DPCO 1987 became unworkable once that instrument was repealed, so the concessional rate under Notification No. 6/94 was unavailable for the interregnum until exemption was restored by a later notification; the duty demand was therefore sustainable. However, the surrounding notification sequence and the dependence on a repealed definition created bona fide interpretational doubt, so penalty was not warranted and was set aside. The result was partial relief to the assessee, with duty upheld but penal consequences rejected. en-us Wed, 29 Sep 1999 00:00:00 +0530 Tue, 03 Apr 2012 12:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108659 An exemption notification that defined bulk drugs by reference to DPCO 1987 became unworkable once that instrument was repealed, so the concessional rate under Notification No. 6/94 was unavailable for the interregnum until exemption was restored by a later notification; the duty demand was therefore sustainable. However, the surrounding notification sequence and the dependence on a repealed definition created bona fide interpretational doubt, so penalty was not warranted and was set aside. The result was partial relief to the assessee, with duty upheld but penal consequences rejected. Case-Laws Central Excise Wed, 29 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108659