https://www.taxtmi.com/caselaws?id=203900 An exemption notification must be applied according to the condition in force for the relevant period, and a month or year cannot be artificially split to apply two different clearance limits unless the notification expressly allows it. The earlier notification tested clearances against 10% of the immediate preceding month's production, while the amended notification substituted 10% of the preceding year's production from 20.03.1990. Because neither notification permitted bifurcation of the same period, the refund claim based on splitting March 1990 was rejected as unsustainable. en-us Wed, 08 Sep 2010 00:00:00 +0530 Fri, 24 Jun 2011 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203900 An exemption notification must be applied according to the condition in force for the relevant period, and a month or year cannot be artificially split to apply two different clearance limits unless the notification expressly allows it. The earlier notification tested clearances against 10% of the immediate preceding month's production, while the amended notification substituted 10% of the preceding year's production from 20.03.1990. Because neither notification permitted bifurcation of the same period, the refund claim based on splitting March 1990 was rejected as unsustainable. Case-Laws Central Excise Wed, 08 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203900