https://www.taxtmi.com/caselaws?id=48729 A later exemption notification issued on 25-3-1986 was read with the retrospective exemption legislation as restoring the pre-1-3-1986 duty rate for the goods covered, so it operated from 1-3-1986 for the whole of March 1986. The temporary suspension of the earlier notification did not limit the revived rate to 25-3-1986 onward, because the statute required qualifying notifications to take effect retrospectively and the plain language of the notification had to be given full effect. On that construction, differential duty was sustainable for clearances made from 1-3-1986 to 24-3-1986. en-us Fri, 30 Sep 1994 00:00:00 +0530 Thu, 16 Nov 2023 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48729 A later exemption notification issued on 25-3-1986 was read with the retrospective exemption legislation as restoring the pre-1-3-1986 duty rate for the goods covered, so it operated from 1-3-1986 for the whole of March 1986. The temporary suspension of the earlier notification did not limit the revived rate to 25-3-1986 onward, because the statute required qualifying notifications to take effect retrospectively and the plain language of the notification had to be given full effect. On that construction, differential duty was sustainable for clearances made from 1-3-1986 to 24-3-1986. Case-Laws Central Excise Fri, 30 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48729