https://www.taxtmi.com/caselaws?id=208858 Notification No. 170/89-CE was treated as clarificatory and retrospective because it expressly removed ambiguity in Notification No. 202/88-CE by including twisted iron and steel bars within the exemption. The analysis relied on the view that the later notification merely made explicit what was already implicit in the earlier exemption scheme, and that legislative intent was not to levy duty on twisted bars. In the absence of any contrary ruling from the Supreme Court or a High Court, the exemption was held applicable for the relevant period, and the duty demand, penalty, and confiscation could not be sustained. en-us Tue, 22 Feb 2011 00:00:00 +0530 Wed, 01 Feb 2012 07:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208858 Notification No. 170/89-CE was treated as clarificatory and retrospective because it expressly removed ambiguity in Notification No. 202/88-CE by including twisted iron and steel bars within the exemption. The analysis relied on the view that the later notification merely made explicit what was already implicit in the earlier exemption scheme, and that legislative intent was not to levy duty on twisted bars. In the absence of any contrary ruling from the Supreme Court or a High Court, the exemption was held applicable for the relevant period, and the duty demand, penalty, and confiscation could not be sustained. Case-Laws Central Excise Tue, 22 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208858