https://www.taxtmi.com/caselaws?id=47629 The Court rejected the argument for the retrospective application of Clause (1A) of Section 5A of the Central Excise Act, introduced by Act No. 18/2005, emphasizing its effective date from 13th May, 2005. The judgment highlighted the principle of consistency in judicial decisions, stressing the importance of maintaining accepted principles to avoid confusion in the application of law. Ultimately, the appeals were dismissed without costs based on established legal principles, without making a definitive finding on the retrospective operation of Clause (1A). en-us Thu, 20 Apr 2006 00:00:00 +0530 Sat, 19 Apr 2014 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47629 The Court rejected the argument for the retrospective application of Clause (1A) of Section 5A of the Central Excise Act, introduced by Act No. 18/2005, emphasizing its effective date from 13th May, 2005. The judgment highlighted the principle of consistency in judicial decisions, stressing the importance of maintaining accepted principles to avoid confusion in the application of law. Ultimately, the appeals were dismissed without costs based on established legal principles, without making a definitive finding on the retrospective operation of Clause (1A). Case-Laws Central Excise Thu, 20 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47629