https://www.taxtmi.com/caselaws?id=800766 Substitution of an exemption entry to expressly include site-manufactured Ready Mix Concrete operates from the original entry's inception where it merely clarifies scope and neither removes substantive rights nor imposes penal consequences. Entry 144 therefore exempts site-manufactured Ready Mix Concrete for October 2014 to February 2016. Extended limitation under the Central Excise Act is unavailable where prevailing circulars and judicial views created genuine interpretative doubt; the resulting duty demand, interest, and penalty cannot be sustained. en-us Fri, 09 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800766 Substitution of an exemption entry to expressly include site-manufactured Ready Mix Concrete operates from the original entry's inception where it merely clarifies scope and neither removes substantive rights nor imposes penal consequences. Entry 144 therefore exempts site-manufactured Ready Mix Concrete for October 2014 to February 2016. Extended limitation under the Central Excise Act is unavailable where prevailing circulars and judicial views created genuine interpretative doubt; the resulting duty demand, interest, and penalty cannot be sustained. Case-Laws Central Excise Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800766