https://www.taxtmi.com/caselaws?id=54674 Full waiver of pre-deposit and stay of duty recovery were granted for the disputed intervening period involving decatising/blowing. The process was exempt under an earlier notification and again under a later notification, supporting a prima facie argument that the later exemption operated retrospectively. A plausible issue also arose whether liability under the notification framework rested with saree owners rather than processors, who had not received notice. Limitation and financial hardship further supported interim relief. Detention was lifted. en-us Tue, 18 Oct 2005 00:00:00 +0530 Thu, 21 Oct 2010 14:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54674 Full waiver of pre-deposit and stay of duty recovery were granted for the disputed intervening period involving decatising/blowing. The process was exempt under an earlier notification and again under a later notification, supporting a prima facie argument that the later exemption operated retrospectively. A plausible issue also arose whether liability under the notification framework rested with saree owners rather than processors, who had not received notice. Limitation and financial hardship further supported interim relief. Detention was lifted. Case-Laws Central Excise Tue, 18 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54674