https://www.taxtmi.com/caselaws?id=47241 A later fiscal notification extending concessional excise duty to sugar factories applied to the entire sugar year, because both the earlier exclusion and the later extension operated within the same statutory accounting period. The benefit was therefore available for the full period from 1 May 1982 to 30 September 1982, and the denial of concessional duty was unsustainable. The Court treated this as application within the same year rather than impermissible retrospective operation. en-us Wed, 02 Mar 2005 00:00:00 +0530 Tue, 22 Apr 2014 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47241 A later fiscal notification extending concessional excise duty to sugar factories applied to the entire sugar year, because both the earlier exclusion and the later extension operated within the same statutory accounting period. The benefit was therefore available for the full period from 1 May 1982 to 30 September 1982, and the denial of concessional duty was unsustainable. The Court treated this as application within the same year rather than impermissible retrospective operation. Case-Laws Central Excise Wed, 02 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47241