https://www.taxtmi.com/caselaws?id=794195 Retrospective exemption under Entry No. 205A in Notification No. 12/2012-C.E., inserted by the Finance Act, 2015, covered the disputed period for exclusion of the value of rails supplied free of cost by Indian Railways from the assessable value of glued joints. The demand had been sustained on the premise that no exemption existed during the relevant period, but the retrospective amendment displaced that basis. As the original adjudication did not examine eligibility under the amended notification, the existing order could not be maintained and the matter required fresh consideration under the retrospective exemption. en-us Mon, 22 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794195 Retrospective exemption under Entry No. 205A in Notification No. 12/2012-C.E., inserted by the Finance Act, 2015, covered the disputed period for exclusion of the value of rails supplied free of cost by Indian Railways from the assessable value of glued joints. The demand had been sustained on the premise that no exemption existed during the relevant period, but the retrospective amendment displaced that basis. As the original adjudication did not examine eligibility under the amended notification, the existing order could not be maintained and the matter required fresh consideration under the retrospective exemption. Case-Laws Central Excise Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794195