https://www.taxtmi.com/caselaws?id=112186 A transitional exemption notification governing clearances for March 2001 applied to the full month, including 1 March to 15 March, even though it was issued on 16 March 2001. The notification was construed according to its terms as a beneficial transitional measure meant to preserve the intended duty scheme for the entire month, and a contrary reading would create an anomaly by excluding early-March clearances from that framework. The assessee was therefore liable to duty on clearances exceeding the first Rs. 10 lakhs for March 2001. en-us Fri, 02 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 10:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112186 A transitional exemption notification governing clearances for March 2001 applied to the full month, including 1 March to 15 March, even though it was issued on 16 March 2001. The notification was construed according to its terms as a beneficial transitional measure meant to preserve the intended duty scheme for the entire month, and a contrary reading would create an anomaly by excluding early-March clearances from that framework. The assessee was therefore liable to duty on clearances exceeding the first Rs. 10 lakhs for March 2001. Case-Laws Central Excise Fri, 02 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112186