https://www.taxtmi.com/caselaws?id=115143 Notification No. 9/2001, as amended by Notification No. 47/2001-C.E., required clearances of goods falling under Heading 93.06 made between 1 April 2001 and 30 September 2001 to be included when computing the aggregate value of clearances for small scale exemption. The amended proviso to paragraph 3 expressly treated those home-consumption clearances as part of the nil-rate computation for financial year 2001-2002, showing a change in the method of calculation rather than an impermissible retrospective levy. On that basis, the clearances were rightly counted for exemption purposes and the duty demand was sustained. en-us Wed, 15 Sep 2004 00:00:00 +0530 Thu, 24 May 2012 12:14:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115143 Notification No. 9/2001, as amended by Notification No. 47/2001-C.E., required clearances of goods falling under Heading 93.06 made between 1 April 2001 and 30 September 2001 to be included when computing the aggregate value of clearances for small scale exemption. The amended proviso to paragraph 3 expressly treated those home-consumption clearances as part of the nil-rate computation for financial year 2001-2002, showing a change in the method of calculation rather than an impermissible retrospective levy. On that basis, the clearances were rightly counted for exemption purposes and the duty demand was sustained. Case-Laws Central Excise Wed, 15 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115143