https://www.taxtmi.com/caselaws?id=370328 Retrospective exemption under Notification No. 271/86-CE, as extended by the Central Duties of Excise (Retrospective Exemption) Act, 1986, could not be denied for the period 1.3.1986 to 23.4.1986 where the product's classification and duty position had already been settled in favour of the assessee. The prior acceptance of Tariff Item 18 and consequential refund meant the lower authority's assumption that duty had been correctly charged before 1.3.1986 was inconsistent with the record and beyond the show-cause notice. On that basis, the denial of exemption was unsustainable and the demand could not survive. en-us Wed, 03 Oct 2018 00:00:00 +0530 Fri, 16 Nov 2018 07:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370328 Retrospective exemption under Notification No. 271/86-CE, as extended by the Central Duties of Excise (Retrospective Exemption) Act, 1986, could not be denied for the period 1.3.1986 to 23.4.1986 where the product's classification and duty position had already been settled in favour of the assessee. The prior acceptance of Tariff Item 18 and consequential refund meant the lower authority's assumption that duty had been correctly charged before 1.3.1986 was inconsistent with the record and beyond the show-cause notice. On that basis, the denial of exemption was unsustainable and the demand could not survive. Case-Laws Central Excise Wed, 03 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370328