https://www.taxtmi.com/caselaws?id=111411 Exemption from duty on the specified goods was unavailable for clearances made between 1 March 1992 and 10 March 1992 because Notification No. 33/92 had excluded the goods from the SSI exemption under Notification No. 202/88-C.E. Notification No. 53/92, issued on 10 March 1992, restored the exemption, but it was treated as an independent notification and not as an amending measure with retrospective effect. The text of the later notification showed no intention to cure any earlier gap, and the argument based on interpretative doubt was rejected. The exemption was therefore not admissible for the disputed period. en-us Wed, 07 Jan 2004 00:00:00 +0530 Mon, 23 Apr 2012 13:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111411 Exemption from duty on the specified goods was unavailable for clearances made between 1 March 1992 and 10 March 1992 because Notification No. 33/92 had excluded the goods from the SSI exemption under Notification No. 202/88-C.E. Notification No. 53/92, issued on 10 March 1992, restored the exemption, but it was treated as an independent notification and not as an amending measure with retrospective effect. The text of the later notification showed no intention to cure any earlier gap, and the argument based on interpretative doubt was rejected. The exemption was therefore not admissible for the disputed period. Case-Laws Central Excise Wed, 07 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111411