https://www.taxtmi.com/caselaws?id=48032 The High Court upheld the duty and penalty levied on the appellant, ruling that the amendment to the notification had prospective application. The appellant's argument that the amendment was clarificatory and should apply retrospectively was rejected. The Court emphasized the prospective nature of the notification based on a supporting Circular, leading to the dismissal of the appeal. Subsequently, Civil Appeal No. 855 of 2006 was also dismissed following the earlier dismissal of Civil Appeal No. 5109 of 2002. en-us Mon, 06 Aug 2007 00:00:00 +0530 Mon, 01 Jun 2020 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48032 The High Court upheld the duty and penalty levied on the appellant, ruling that the amendment to the notification had prospective application. The appellant's argument that the amendment was clarificatory and should apply retrospectively was rejected. The Court emphasized the prospective nature of the notification based on a supporting Circular, leading to the dismissal of the appeal. Subsequently, Civil Appeal No. 855 of 2006 was also dismissed following the earlier dismissal of Civil Appeal No. 5109 of 2002. Case-Laws Central Excise Mon, 06 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48032