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2007 (4) TMI 502 - CESTAT, AHMEDABADExemption - Captive consumption - N/N. 67/95, dated 16-3-95 - Interpretation of statutes - Imposition of Penalty - Held that: - Admittedly, the scope of exclusion having been extended w.e.f. 1-6-01, it cannot be said that the said exclusion was in the notification even prior to the date of its issuance - It is well settled that a notification granting relief has to be held effective from the date of the issuance of the same and such relief provided by notification cannot be made applicable for the period prior to the issuance of the same. The benefit of amendment to N/N. 67/95 was not available to the appellant in the month of May ’01 and duty of ₹ 17,97,495 has been rightly confirmed against them - penalty set aside. Appeal allowed in part.
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