https://www.taxtmi.com/caselaws?id=202777 The Supreme Court allowed the appeal challenging the CEGAT judgment granting the respondent benefit under an Exemption Notification based on an Assignment Deed. The Court emphasized that the Assignment Deed was executed after the case registration, questioning its retrospective application. The Court remitted the matter back to the Tribunal to determine if the Assignment Deed could be applied retroactively, instructing a decision within six months. The appeal was allowed solely on this issue, with incidental applications disposed of accordingly. en-us Thu, 07 Apr 2011 00:00:00 +0530 Wed, 17 Aug 2011 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202777 The Supreme Court allowed the appeal challenging the CEGAT judgment granting the respondent benefit under an Exemption Notification based on an Assignment Deed. The Court emphasized that the Assignment Deed was executed after the case registration, questioning its retrospective application. The Court remitted the matter back to the Tribunal to determine if the Assignment Deed could be applied retroactively, instructing a decision within six months. The appeal was allowed solely on this issue, with incidental applications disposed of accordingly. Case-Laws Central Excise Thu, 07 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202777