Demand - Retrospective effect to amendment of Rule 9A(5)

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.... 112/85, dated 1-5-1985 could be applied retrospectively or not. As an illustration a case was cited by a Collector which relates to illicit removal of unmanufactured tobacco in the year 1978. Demands were issued and confirmed in the year 1978 itself invoking the provisions of sub-rule 5 of rule. Subsequently, however, with effect from 1-3-1979 unmanufactured tobacco was fully exempted from Centra....