https://www.taxtmi.com/caselaws?id=33677 The High Court held that the respondents were not entitled to the benefit of the amendment to Annexure-A Notification before the date of the issuance of Annexure-B Notification. The Court clarified that the respondents qualified for concession/exemption under Notification No. 9/03 only after the issuance of Annexure-B Notification, excluding turnover from job work basis for eligibility calculation. The Court emphasized the Government's power to grant retrospective benefits and overturned the Tribunal's decision, reinstating the original orders confirmed in the first appeals. en-us Mon, 09 Jun 2008 00:00:00 +0530 Thu, 04 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33677 The High Court held that the respondents were not entitled to the benefit of the amendment to Annexure-A Notification before the date of the issuance of Annexure-B Notification. The Court clarified that the respondents qualified for concession/exemption under Notification No. 9/03 only after the issuance of Annexure-B Notification, excluding turnover from job work basis for eligibility calculation. The Court emphasized the Government's power to grant retrospective benefits and overturned the Tribunal's decision, reinstating the original orders confirmed in the first appeals. Case-Laws Central Excise Mon, 09 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33677