https://www.taxtmi.com/caselaws?id=123146 The Tribunal ruled in favor of the appellant, emphasizing that retrospective curtailment of rights through a circular under Section 11A of the Central Excise Act, 1944, was unjust and illegal. The Tribunal held that the circular could not abrogate vested rights and should not put the assessee in an adverse situation. It found the belated issuance of the Show Cause Notice post-circular to be unsustainable and highlighted that the Revenue's actions were known well before the circular, leading to a decision in favor of the appellant on both limitation and merit grounds. en-us Fri, 28 Dec 2007 00:00:00 +0530 Thu, 06 Sep 2012 18:43:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123146 The Tribunal ruled in favor of the appellant, emphasizing that retrospective curtailment of rights through a circular under Section 11A of the Central Excise Act, 1944, was unjust and illegal. The Tribunal held that the circular could not abrogate vested rights and should not put the assessee in an adverse situation. It found the belated issuance of the Show Cause Notice post-circular to be unsustainable and highlighted that the Revenue's actions were known well before the circular, leading to a decision in favor of the appellant on both limitation and merit grounds. Case-Laws Central Excise Fri, 28 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123146