https://www.taxtmi.com/caselaws?id=172344 An amending exemption notification could not be applied retrospectively to increase excise duty liability for clearances made before the amendment date, even though the underlying statutory proviso was stated to be retrospective. The earlier period therefore continued to be governed by the unamended notification regime, and the demand for that period was not sustainable. On that basis, the assessee's position was upheld for the pre-amendment period and the Revenue's appeal failed. en-us Mon, 10 Oct 2005 00:00:00 +0530 Wed, 19 Aug 2015 15:31:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172344 An amending exemption notification could not be applied retrospectively to increase excise duty liability for clearances made before the amendment date, even though the underlying statutory proviso was stated to be retrospective. The earlier period therefore continued to be governed by the unamended notification regime, and the demand for that period was not sustainable. On that basis, the assessee's position was upheld for the pre-amendment period and the Revenue's appeal failed. Case-Laws Central Excise Mon, 10 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172344