https://www.taxtmi.com/caselaws?id=437996 The court allowed the exemption application subject to exceptions, condoned the delay in filing the appeal, and upheld the determination of duty based on the rules applicable at the time of the search, rejecting the Revenue's argument for retrospective application of amended rules. The court dismissed the appeal, finding it unmerited, and no penalty was imposed on respondent no. 2. en-us Mon, 15 May 2023 00:00:00 +0530 Sat, 20 May 2023 08:48:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437996 The court allowed the exemption application subject to exceptions, condoned the delay in filing the appeal, and upheld the determination of duty based on the rules applicable at the time of the search, rejecting the Revenue's argument for retrospective application of amended rules. The court dismissed the appeal, finding it unmerited, and no penalty was imposed on respondent no. 2. Case-Laws Central Excise Mon, 15 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437996