https://www.taxtmi.com/caselaws?id=466589 A retrospective amendment to Notification No. 12/2017-CE was applied to closing stock of coal held on 30 June 2017, and the amended conditions covered goods manufactured on or before that date but cleared on or after 1 July 2017. On that basis, the coal stock qualified for exemption from Clean Energy Cess, while the payment of compensation cess on post-1 July 2017 removals supported compliance with the amended framework. The pre-amendment demand could not survive, and the impugned demand was set aside with consequential relief. en-us Fri, 04 Oct 2024 00:00:00 +0530 Fri, 13 Feb 2026 19:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466589 A retrospective amendment to Notification No. 12/2017-CE was applied to closing stock of coal held on 30 June 2017, and the amended conditions covered goods manufactured on or before that date but cleared on or after 1 July 2017. On that basis, the coal stock qualified for exemption from Clean Energy Cess, while the payment of compensation cess on post-1 July 2017 removals supported compliance with the amended framework. The pre-amendment demand could not survive, and the impugned demand was set aside with consequential relief. Case-Laws Central Excise Fri, 04 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466589