https://www.taxtmi.com/caselaws?id=121912 A retrospective amendment to Section 11A of the Central Excise Act, 1944 was confined to duty-demand mechanics for short-levy or non-levy cases and did not displace a binding Supreme Court ruling on the validity and effect of a Section 37B circular. The Tribunal accepted the classification position already upheld, holding that the Revenue could not rely on the amendment to unsettle that conclusion. The challenged order in favour of the assessee was left undisturbed and the Revenue's appeal was rejected on merits. en-us Thu, 14 Jun 2007 00:00:00 +0530 Tue, 07 Aug 2012 12:00:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121912 A retrospective amendment to Section 11A of the Central Excise Act, 1944 was confined to duty-demand mechanics for short-levy or non-levy cases and did not displace a binding Supreme Court ruling on the validity and effect of a Section 37B circular. The Tribunal accepted the classification position already upheld, holding that the Revenue could not rely on the amendment to unsettle that conclusion. The challenged order in favour of the assessee was left undisturbed and the Revenue's appeal was rejected on merits. Case-Laws Central Excise Thu, 14 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121912