https://www.taxtmi.com/caselaws?id=123328 A later Central Excise notification restoring a small-scale exemption may be treated as clarificatory and retrospective where it continues an earlier consistent exemption policy. Applying that principle, the intervening period between withdrawal and restoration was not treated as a final cessation of the exemption, so the appellant remained entitled to the benefit for that period. The matter was remanded to the original authority to grant the exemption accordingly. en-us Thu, 31 Jan 2008 00:00:00 +0530 Tue, 11 Sep 2012 18:40:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123328 A later Central Excise notification restoring a small-scale exemption may be treated as clarificatory and retrospective where it continues an earlier consistent exemption policy. Applying that principle, the intervening period between withdrawal and restoration was not treated as a final cessation of the exemption, so the appellant remained entitled to the benefit for that period. The matter was remanded to the original authority to grant the exemption accordingly. Case-Laws Central Excise Thu, 31 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123328