https://www.taxtmi.com/caselaws?id=257312 Retrospective exemption under Notification No. 10/2013-CE(NT) covered clearances of plastic bottles used as packing material bearing the buyer's brand name for the relevant period. As the notification applied to those clearances, the basis for denying SSI exemption disappeared, and the resulting demand, interest and penalties could not be sustained. The assessee obtained consequential relief. en-us Wed, 19 Mar 2014 00:00:00 +0530 Wed, 07 Jan 2015 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257312 Retrospective exemption under Notification No. 10/2013-CE(NT) covered clearances of plastic bottles used as packing material bearing the buyer's brand name for the relevant period. As the notification applied to those clearances, the basis for denying SSI exemption disappeared, and the resulting demand, interest and penalties could not be sustained. The assessee obtained consequential relief. Case-Laws Central Excise Wed, 19 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257312