https://www.taxtmi.com/caselaws?id=41085 Rule 8 of the Central Excise Rules empowered the Central Government to grant exemption, but not to issue notifications with retrospective effect. A later notification could not retrospectively withdraw an exemption already operating under an earlier notification, and duty could not be imposed on cotton fabrics manufactured during the interregnum when the relevant yarn remained wholly exempt. The resulting show cause-cum-demand notices were therefore unsustainable as an impermissible retrospective levy, and the petition succeeded with the impugned notices quashed and excess duty made refundable. en-us Tue, 15 Jun 1982 00:00:00 +0530 Thu, 20 May 2010 18:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41085 Rule 8 of the Central Excise Rules empowered the Central Government to grant exemption, but not to issue notifications with retrospective effect. A later notification could not retrospectively withdraw an exemption already operating under an earlier notification, and duty could not be imposed on cotton fabrics manufactured during the interregnum when the relevant yarn remained wholly exempt. The resulting show cause-cum-demand notices were therefore unsustainable as an impermissible retrospective levy, and the petition succeeded with the impugned notices quashed and excess duty made refundable. Case-Laws Central Excise Tue, 15 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41085