https://www.taxtmi.com/caselaws?id=116447 An amendment to the exemption notification for 100% Export Oriented Units, which only expanded the duty reference language, did not extinguish the separate exemption available under Notification No. 55/91-C.E. or create a fresh liability for Domestic Tariff Area clearances. The departmental circular adopting the contrary view was therefore unsustainable. On the same reasoning, the Revenue's rectification application was rejected, and the earlier order was maintained because the amended text did not clearly and expressly impose additional excise duty. en-us Tue, 03 May 2005 00:00:00 +0530 Tue, 12 Jun 2012 16:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116447 An amendment to the exemption notification for 100% Export Oriented Units, which only expanded the duty reference language, did not extinguish the separate exemption available under Notification No. 55/91-C.E. or create a fresh liability for Domestic Tariff Area clearances. The departmental circular adopting the contrary view was therefore unsustainable. On the same reasoning, the Revenue's rectification application was rejected, and the earlier order was maintained because the amended text did not clearly and expressly impose additional excise duty. Case-Laws Central Excise Tue, 03 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116447