https://www.taxtmi.com/caselaws?id=42554 An exemption notification restoring the higher excise duty exemption limit for clearances during 1 April 1985 to 31 March 1986 was construed as covering the earlier period despite its issue on 25 March 1986. On that reading, the later notification operated retrospectively to the extent needed to overcome the inconsistency with the intervening restrictive notification, and the covered clearances remained exempt. The contrary narrow construction, based on the separate last-part-of-month notification, was rejected because it did not match the express language of the exemption notification. The assessee therefore retained exemption and the duty demand could not stand. en-us Thu, 23 Feb 1989 00:00:00 +0530 Fri, 11 Jun 2010 18:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42554 An exemption notification restoring the higher excise duty exemption limit for clearances during 1 April 1985 to 31 March 1986 was construed as covering the earlier period despite its issue on 25 March 1986. On that reading, the later notification operated retrospectively to the extent needed to overcome the inconsistency with the intervening restrictive notification, and the covered clearances remained exempt. The contrary narrow construction, based on the separate last-part-of-month notification, was rejected because it did not match the express language of the exemption notification. The assessee therefore retained exemption and the duty demand could not stand. Case-Laws Central Excise Thu, 23 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42554