https://www.taxtmi.com/caselaws?id=45943 Retrospective set-off of excise duty on inputs was held available from 1 March 1986 under Section 2 of the Central Duties of Excise (Retrospective Exemption) Act, 1986. The Tribunal's approach, based on the earlier Jammu Bottling ruling, was treated as consistent with the governing precedent because the present matter was materially identical apart from the date of the subsequent notification issued on 3 April 1986. The retrospective benefit therefore applied from the statutory date, and the appeal failed. en-us Wed, 01 Aug 2001 00:00:00 +0530 Wed, 14 Jul 2010 16:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45943 Retrospective set-off of excise duty on inputs was held available from 1 March 1986 under Section 2 of the Central Duties of Excise (Retrospective Exemption) Act, 1986. The Tribunal's approach, based on the earlier Jammu Bottling ruling, was treated as consistent with the governing precedent because the present matter was materially identical apart from the date of the subsequent notification issued on 3 April 1986. The retrospective benefit therefore applied from the statutory date, and the appeal failed. Case-Laws Central Excise Wed, 01 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45943