https://www.taxtmi.com/caselaws?id=340490 Where clearances were made after Notification No. 6/2006-CE came into force, a later correction from an incorrect exemption notification to the proper one was not a retrospective claim. The record showed no objection to eligibility under the correct notification itself, only to the timing of the corrected claim. The principle that a claimant may seek the correct exemption at a later stage was applied, so denial of exemption was unsustainable and the demand and penalty could not survive. en-us Wed, 01 Mar 2017 00:00:00 +0530 Sat, 10 Feb 2018 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340490 Where clearances were made after Notification No. 6/2006-CE came into force, a later correction from an incorrect exemption notification to the proper one was not a retrospective claim. The record showed no objection to eligibility under the correct notification itself, only to the timing of the corrected claim. The principle that a claimant may seek the correct exemption at a later stage was applied, so denial of exemption was unsustainable and the demand and penalty could not survive. Case-Laws Central Excise Wed, 01 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340490