https://www.taxtmi.com/caselaws?id=363102 A later exemption notification for captively used footwear parts was treated as clarificatory because it restored a continuing exemption policy rather than introducing a new concession. The earlier omission created by Notification No. 89/87-CE was viewed as an unintended gap, so Notification No. 119/87-CE applied to the intervening period from 1 March 1987 to 23 April 1987. On that basis, the duty demand under Rule 9(2) of the Central Excise Rules, 1944, and the connected penalty were held unsustainable and set aside. en-us Fri, 16 Mar 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363102 A later exemption notification for captively used footwear parts was treated as clarificatory because it restored a continuing exemption policy rather than introducing a new concession. The earlier omission created by Notification No. 89/87-CE was viewed as an unintended gap, so Notification No. 119/87-CE applied to the intervening period from 1 March 1987 to 23 April 1987. On that basis, the duty demand under Rule 9(2) of the Central Excise Rules, 1944, and the connected penalty were held unsustainable and set aside. Case-Laws Central Excise Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363102