https://www.taxtmi.com/caselaws?id=781385 CESTAT CHENNAI - AT held that invocation of extended limitation based on alleged suppression must account for the exemption notification granted during the interregnum. Following HC and SC precedents, the bench read Notification No.12/2013-C.E. (1-3-2013) as a clarificatory/curative measure, making the NIL duty rate applicable retrospectively throughout the interregnum. Consequently, the extended limitation plea could not negate the retrospective benefit of the exemption, and the appeal was disposed of in favor of the revenue position established by the notification. en-us Thu, 13 Nov 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781385 CESTAT CHENNAI - AT held that invocation of extended limitation based on alleged suppression must account for the exemption notification granted during the interregnum. Following HC and SC precedents, the bench read Notification No.12/2013-C.E. (1-3-2013) as a clarificatory/curative measure, making the NIL duty rate applicable retrospectively throughout the interregnum. Consequently, the extended limitation plea could not negate the retrospective benefit of the exemption, and the appeal was disposed of in favor of the revenue position established by the notification. Case-Laws Central Excise Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781385