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2015 (12) TMI 664 - SCH - Central ExciseValidity of Notification No. 10/2004 CE(NT) dated 02.06.2004 - Prospective or retrospective amendment - Amendment relating to export procedure to prevent double benefit - The Amendment Notification No. 10/2004 dated 02.06.2004 has been held to be bad in law by the High Court [2005 (11) TMI 440 - GUJARAT HIGH COURT] - Held that:- Most of the demand in the instant case pertains to the period prior to the issuance of the said notification and so on this ground itself, the show cause notice pertaining to that period would be bad in law - subject matter has become almost tax neutral, it is not necessary to entertain this appeal - Decided against Revenue.
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