https://www.taxtmi.com/caselaws?id=40888 A departmental change reducing a concessional compounded excise levy could not be enforced against an assessee for the intervening period until the change was effectively communicated or otherwise brought into operation against it; the demand for 15 May 1972 to 12 July 1972 was therefore not sustainable. For the later period, entitlement to the concession depended on the factual position after excess looms were dismantled, not on separate prior approval from the Textile Commissioner or amendment of the licence, so revisional interference on those grounds was improper and the appellate relief was restored. en-us Wed, 01 Oct 1980 00:00:00 +0530 Sat, 15 May 2010 15:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40888 A departmental change reducing a concessional compounded excise levy could not be enforced against an assessee for the intervening period until the change was effectively communicated or otherwise brought into operation against it; the demand for 15 May 1972 to 12 July 1972 was therefore not sustainable. For the later period, entitlement to the concession depended on the factual position after excess looms were dismantled, not on separate prior approval from the Textile Commissioner or amendment of the licence, so revisional interference on those grounds was improper and the appellate relief was restored. Case-Laws Central Excise Wed, 01 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40888