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Central Excise

Applicability of a Circular issued by the Board - Prospective or Retrospective - Demand of duty prior to issuance of Circular

27 July, 2015

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Prospective effect of administrative circulars: "henceforth" signals non-retrospective application, barring past-duty demands.
When the Board uses language such as "henceforth" a circular is to be treated as having prospective effect; consequently, if the Board did not intend ... Summary

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Acts Income Tax
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