https://www.taxtmi.com/caselaws?id=30361 The Tribunal held that Notification No. 52/2002-C.E., which added National Calamity Contingent Duty (NCCD) to the list of duties for exemption, was not clarificatory with retrospective effect. The Revenue's appeal was successful as the Tribunal found that the NCCD exemption introduced by the notification was substantive and not intended to apply retrospectively. The decision emphasized the need to differentiate between clarificatory and substantive amendments in interpreting excise duty provisions, leading to the setting aside of the previous order and allowing the Revenue's appeal. en-us Fri, 02 May 2008 00:00:00 +0530 Sat, 23 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30361 The Tribunal held that Notification No. 52/2002-C.E., which added National Calamity Contingent Duty (NCCD) to the list of duties for exemption, was not clarificatory with retrospective effect. The Revenue's appeal was successful as the Tribunal found that the NCCD exemption introduced by the notification was substantive and not intended to apply retrospectively. The decision emphasized the need to differentiate between clarificatory and substantive amendments in interpreting excise duty provisions, leading to the setting aside of the previous order and allowing the Revenue's appeal. Case-Laws Central Excise Fri, 02 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30361