https://www.taxtmi.com/caselaws?id=436943 A substituted entry in the area-based exemption notification was treated as part of the original exemption scheme, and the amended Hadbast and Khasra references were read as relating back to the initial notification. Applying the settled principle on substitution, the clarification was construed as operating from inception rather than creating only a prospective benefit. On that basis, the unit fell within the notified area and remained eligible for exemption. The impugned order granting the exemption was sustained, and the Revenue's challenge failed. en-us Tue, 18 Apr 2023 00:00:00 +0530 Mon, 24 Apr 2023 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436943 A substituted entry in the area-based exemption notification was treated as part of the original exemption scheme, and the amended Hadbast and Khasra references were read as relating back to the initial notification. Applying the settled principle on substitution, the clarification was construed as operating from inception rather than creating only a prospective benefit. On that basis, the unit fell within the notified area and remained eligible for exemption. The impugned order granting the exemption was sustained, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 18 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436943