https://www.taxtmi.com/caselaws?id=166669 Notification No. 198/76-C.E. was held applicable to goods that were non-excisable in the base year and therefore absent from base clearance, but later became excisable during the incentive period. The exclusion relied on by revenue concerned goods exempted from duty in the base period, not goods that were outside the excise net altogether. Because the notification did not expressly bar such goods, their earlier omission from base clearance could not defeat the concession once they satisfied the notification's description in the incentive years. The assessee was therefore entitled to the benefit and consequential relief. en-us Sat, 17 Sep 1983 00:00:00 +0530 Thu, 30 Oct 2014 12:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166669 Notification No. 198/76-C.E. was held applicable to goods that were non-excisable in the base year and therefore absent from base clearance, but later became excisable during the incentive period. The exclusion relied on by revenue concerned goods exempted from duty in the base period, not goods that were outside the excise net altogether. Because the notification did not expressly bar such goods, their earlier omission from base clearance could not defeat the concession once they satisfied the notification's description in the incentive years. The assessee was therefore entitled to the benefit and consequential relief. Case-Laws Central Excise Sat, 17 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166669