https://www.taxtmi.com/caselaws?id=47724 The court held that the exemption notification for excise duty was prospective from the date of issuance and not retrospective, denying the refund for the period before the notification date. The court acknowledged a technical flaw in filing joint appeals instead of separate ones, leading to the dismissal of appeals due to delay. The court directed the Appellate Authority to reconsider the appeals on merit, emphasizing the need to condone the delay as the petitioner was directed to the alternative remedy by the court. The court set aside the dismissal orders and instructed a review on the merits of the appeals. en-us Thu, 13 Apr 2006 00:00:00 +0530 Fri, 30 Jul 2010 14:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47724 The court held that the exemption notification for excise duty was prospective from the date of issuance and not retrospective, denying the refund for the period before the notification date. The court acknowledged a technical flaw in filing joint appeals instead of separate ones, leading to the dismissal of appeals due to delay. The court directed the Appellate Authority to reconsider the appeals on merit, emphasizing the need to condone the delay as the petitioner was directed to the alternative remedy by the court. The court set aside the dismissal orders and instructed a review on the merits of the appeals. Case-Laws Central Excise Thu, 13 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47724