https://www.taxtmi.com/caselaws?id=167073 The Tribunal upheld the inclusion of duty collected but not paid to the government in the assessable value, following a dispute over the interpretation of Notification No. 71/78. The retrospective amendment of the Central Excises Act in 1982 clarified that only money paid as duty should be considered duty payable. The judgment emphasized the impact of the retrospective clarification on the interpretation of the law post-1982, highlighting the importance of considering duties resulting from exemptions in determining duty payable under the Act. en-us Mon, 02 Jul 1984 00:00:00 +0530 Fri, 05 Dec 2014 11:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167073 The Tribunal upheld the inclusion of duty collected but not paid to the government in the assessable value, following a dispute over the interpretation of Notification No. 71/78. The retrospective amendment of the Central Excises Act in 1982 clarified that only money paid as duty should be considered duty payable. The judgment emphasized the impact of the retrospective clarification on the interpretation of the law post-1982, highlighting the importance of considering duties resulting from exemptions in determining duty payable under the Act. Case-Laws Central Excise Mon, 02 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167073