https://www.taxtmi.com/caselaws?id=4256 An amended exemption entry in Notification No. 15/94-CE for reprocessed plastic materials was treated as clarificatory and retrospective because it merely supplied an omission in a consistent exemption scheme reflected in predecessor and successor notifications. The duty demand for the disputed period therefore could not be sustained. As no duty liability survived, penalty under Section 11AC and interest under Section 11AB also could not stand independently, and the ancillary liabilities were set aside. en-us Tue, 01 Jan 2008 00:00:00 +0530 Mon, 23 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4256 An amended exemption entry in Notification No. 15/94-CE for reprocessed plastic materials was treated as clarificatory and retrospective because it merely supplied an omission in a consistent exemption scheme reflected in predecessor and successor notifications. The duty demand for the disputed period therefore could not be sustained. As no duty liability survived, penalty under Section 11AC and interest under Section 11AB also could not stand independently, and the ancillary liabilities were set aside. Case-Laws Central Excise Tue, 01 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4256