https://www.taxtmi.com/caselaws?id=43861 Copper wire rods manufactured from copper wire bars were treated as exempt from excise duty for the relevant period because a retrospective notification under Section 11C clarified that no excise duty or special excise duty was leviable. The earlier levy could not survive in view of that clarification, and the amounts deposited under the interim order were left for the departmental authority to refund or adjust according to law. The impugned demand was therefore unsustainable for the period covered by the notification. en-us Tue, 06 Sep 1994 00:00:00 +0530 Mon, 21 Jun 2010 15:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43861 Copper wire rods manufactured from copper wire bars were treated as exempt from excise duty for the relevant period because a retrospective notification under Section 11C clarified that no excise duty or special excise duty was leviable. The earlier levy could not survive in view of that clarification, and the amounts deposited under the interim order were left for the departmental authority to refund or adjust according to law. The impugned demand was therefore unsustainable for the period covered by the notification. Case-Laws Central Excise Tue, 06 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43861