https://www.taxtmi.com/caselaws?id=155578 Notification No. 22/2003-C.E. was amended from 6-9-2004, and the second proviso to para 6 changed the input duty position for DTA clearances. Before the amendment, input duty applied only where the finished goods sold in DTA were non-excisable; after the amendment, it applied where the goods were non-excisable, exempted, or chargeable to nil rate of duty. On that basis, input duty was not payable for the pre-amendment period but was payable from 6-9-2004 onward. Where assessments were provisional and the dispute turned on notification interpretation, penalty was not sustainable. en-us Wed, 28 Apr 2010 00:00:00 +0530 Mon, 15 May 2017 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155578 Notification No. 22/2003-C.E. was amended from 6-9-2004, and the second proviso to para 6 changed the input duty position for DTA clearances. Before the amendment, input duty applied only where the finished goods sold in DTA were non-excisable; after the amendment, it applied where the goods were non-excisable, exempted, or chargeable to nil rate of duty. On that basis, input duty was not payable for the pre-amendment period but was payable from 6-9-2004 onward. Where assessments were provisional and the dispute turned on notification interpretation, penalty was not sustainable. Case-Laws Central Excise Wed, 28 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155578