https://www.taxtmi.com/caselaws?id=48351 The High Court held that the benefit of Annexure-B notification could not be applied retrospectively, emphasizing that it came into force on the date of its issue. The exclusion of job work turnover for concession/exemption was upheld, making the respondents eligible for the benefit under Notification No. 9/03. The Court clarified that Annexure-B notification's prospectivity governed its enforcement from 11-8-2003, rejecting the Tribunal's retrospective application. The Court criticized the Tribunal's misinterpretation of statutory provisions and concluded that only the Government can grant retrospective effect to notifications. The Court allowed the appeals, quashing the Tribunal's orders. en-us Mon, 09 Jun 2008 00:00:00 +0530 Sat, 06 Dec 2014 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48351 The High Court held that the benefit of Annexure-B notification could not be applied retrospectively, emphasizing that it came into force on the date of its issue. The exclusion of job work turnover for concession/exemption was upheld, making the respondents eligible for the benefit under Notification No. 9/03. The Court clarified that Annexure-B notification's prospectivity governed its enforcement from 11-8-2003, rejecting the Tribunal's retrospective application. The Court criticized the Tribunal's misinterpretation of statutory provisions and concluded that only the Government can grant retrospective effect to notifications. The Court allowed the appeals, quashing the Tribunal's orders. Case-Laws Central Excise Mon, 09 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48351