https://www.taxtmi.com/caselaws?id=47237 A clarificatory exemption notification was held to operate retrospectively where earlier notifications showed a consistent policy of exempting power driven pumps and parts used within the factory for manufacture of pumps. The 1-3-1994 change was treated as a consolidation exercise that did not withdraw the existing exemption scheme. Notification No. 95/94 therefore merely made explicit what was already implicit, so excise duty could not be demanded for the intervening period. The duty demand was set aside and the amount deposited was directed to be refunded. en-us Tue, 22 Feb 2005 00:00:00 +0530 Mon, 22 Sep 2025 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47237 A clarificatory exemption notification was held to operate retrospectively where earlier notifications showed a consistent policy of exempting power driven pumps and parts used within the factory for manufacture of pumps. The 1-3-1994 change was treated as a consolidation exercise that did not withdraw the existing exemption scheme. Notification No. 95/94 therefore merely made explicit what was already implicit, so excise duty could not be demanded for the intervening period. The duty demand was set aside and the amount deposited was directed to be refunded. Case-Laws Central Excise Tue, 22 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47237