https://www.taxtmi.com/caselaws?id=52952 The judgment set aside the demand and penalty imposed on the doubling of yarn during a specific period, emphasizing the necessity of a valid legal basis for levying duty under the Central Excise Act. The court highlighted the importance of interpreting statutory provisions accurately and clarified that a Tariff note introduced retrospectively cannot be used to levy duty for a period preceding its introduction. This decision underscores the significance of legal precision in excise matters and the adherence to established legal principles in determining duty liability. en-us Tue, 01 Jun 2004 00:00:00 +0530 Fri, 08 Oct 2010 16:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52952 The judgment set aside the demand and penalty imposed on the doubling of yarn during a specific period, emphasizing the necessity of a valid legal basis for levying duty under the Central Excise Act. The court highlighted the importance of interpreting statutory provisions accurately and clarified that a Tariff note introduced retrospectively cannot be used to levy duty for a period preceding its introduction. This decision underscores the significance of legal precision in excise matters and the adherence to established legal principles in determining duty liability. Case-Laws Central Excise Tue, 01 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52952