https://www.taxtmi.com/caselaws?id=122363 A revised declaration for rolling mill parameters may be given effect from the date an amended notification becomes operative where the declaration matches the new statutory basis and there is no allegation that material parameters changed in the intervening period. Here, the declaration made after the amendment was later verified and found substantially correct, so it could reasonably be applied from 1-9-97. The practical effect was that the assessee was entitled to the benefit of the revised ACP from that date. en-us Tue, 22 May 2007 00:00:00 +0530 Mon, 13 Aug 2012 12:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122363 A revised declaration for rolling mill parameters may be given effect from the date an amended notification becomes operative where the declaration matches the new statutory basis and there is no allegation that material parameters changed in the intervening period. Here, the declaration made after the amendment was later verified and found substantially correct, so it could reasonably be applied from 1-9-97. The practical effect was that the assessee was entitled to the benefit of the revised ACP from that date. Case-Laws Central Excise Tue, 22 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122363