https://www.taxtmi.com/caselaws?id=48817 Enhanced small-scale exemption under the central excise notification was held to take effect only from the date of its publication, because excise duty is attracted on removal of goods and the amending notification did not expressly provide retrospective operation. The reasoning used for sales tax notifications was found inapplicable to excise, as exemption cannot be claimed for clearances made before the notification came into force unless retrospective effect is stated clearly. The assessee was therefore not entitled to the expanded exemption for removals made before 27-4-1989. en-us Fri, 05 May 2000 00:00:00 +0530 Fri, 06 Aug 2010 16:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48817 Enhanced small-scale exemption under the central excise notification was held to take effect only from the date of its publication, because excise duty is attracted on removal of goods and the amending notification did not expressly provide retrospective operation. The reasoning used for sales tax notifications was found inapplicable to excise, as exemption cannot be claimed for clearances made before the notification came into force unless retrospective effect is stated clearly. The assessee was therefore not entitled to the expanded exemption for removals made before 27-4-1989. Case-Laws Central Excise Fri, 05 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48817