https://www.taxtmi.com/caselaws?id=1061 The SC held that a beneficial circular is to be applied retrospectively while an operative circular must be applied prospectively. Despite the assessee's objection, the adjudicating authority found duty payable from the date of the show-cause notice (SCN), rather than earlier retrospective relief under the operative circular. The result: retrospective benefit granted only where circular is beneficial; operative provisions yield prospective effect and liability was fixed from the SCN date. en-us Wed, 17 Jan 2007 00:00:00 +0530 Tue, 16 Sep 2025 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1061 The SC held that a beneficial circular is to be applied retrospectively while an operative circular must be applied prospectively. Despite the assessee's objection, the adjudicating authority found duty payable from the date of the show-cause notice (SCN), rather than earlier retrospective relief under the operative circular. The result: retrospective benefit granted only where circular is beneficial; operative provisions yield prospective effect and liability was fixed from the SCN date. Case-Laws Central Excise Wed, 17 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1061