https://www.taxtmi.com/caselaws?id=54283 The case involved an appeal against the demand of duty by the Commissioner of Customs & Central Excise on the appellants for failing to meet the export obligation as per Notification No. 196/94-Cus. The Tribunal concluded that the duty demand could not be applied retrospectively and should only be prospective, as per the conditions specified in the amended notification. Consequently, the demand of duty was set aside, leading to the appeal being allowed. en-us Fri, 26 Aug 2005 00:00:00 +0530 Tue, 19 Oct 2010 11:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54283 The case involved an appeal against the demand of duty by the Commissioner of Customs & Central Excise on the appellants for failing to meet the export obligation as per Notification No. 196/94-Cus. The Tribunal concluded that the duty demand could not be applied retrospectively and should only be prospective, as per the conditions specified in the amended notification. Consequently, the demand of duty was set aside, leading to the appeal being allowed. Case-Laws Customs Fri, 26 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54283