https://www.taxtmi.com/caselaws?id=361890 A later exemption notification restoring an omitted job-work exemption was treated as clarificatory and retrospective, because the subsequent instrument reinstated the earlier benefit rather than creating a fresh concession. Applying that principle, CESTAT Chennai held the assessee remained eligible for exemption for the disputed period. As the exemption applied, the demand and penalty could not survive, and the appeal succeeded with consequential relief. en-us Thu, 01 Mar 2018 00:00:00 +0530 Sat, 16 Jun 2018 10:50:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361890 A later exemption notification restoring an omitted job-work exemption was treated as clarificatory and retrospective, because the subsequent instrument reinstated the earlier benefit rather than creating a fresh concession. Applying that principle, CESTAT Chennai held the assessee remained eligible for exemption for the disputed period. As the exemption applied, the demand and penalty could not survive, and the appeal succeeded with consequential relief. Case-Laws Central Excise Thu, 01 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361890