https://www.taxtmi.com/caselaws?id=172655 The Court upheld judgments favoring the assessee in various matters including the implementation of a court order, validity of Revenue's action under Section 11A of the Central Excise Act, legality of freezing and forfeiture of Escrow Accounts, and the effect of a retrospective amendment by the Finance Act, 2011. The Court clarified that the retrospective amendment did not nullify existing judgments but rather relaxed exemption conditions. The Revenue's appeals were dismissed, and the Revenue was directed to conclude the matter within three months based on the amended terms and conditions for exemption. en-us Thu, 19 Jan 2012 00:00:00 +0530 Mon, 05 Oct 2015 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172655 The Court upheld judgments favoring the assessee in various matters including the implementation of a court order, validity of Revenue's action under Section 11A of the Central Excise Act, legality of freezing and forfeiture of Escrow Accounts, and the effect of a retrospective amendment by the Finance Act, 2011. The Court clarified that the retrospective amendment did not nullify existing judgments but rather relaxed exemption conditions. The Revenue's appeals were dismissed, and the Revenue was directed to conclude the matter within three months based on the amended terms and conditions for exemption. Case-Laws Central Excise Thu, 19 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172655