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2008 (6) TMI 196 - HC - Central ExciseInterpretation of SSI exemption notification – date of effect – benefit of exclusion of job work clearances - Tribunal holding that respondents are entitled to benefit of Notification dated 11-8-2003 retrospectively from 1-4-2003 - Scope of notification should be decided with reference to statutory provision under which same is issued – notification issued u/s 5A (1) of CEA 1944 unless otherwise provided, will come into force on date of its issue – It is for the Government to consider whether a notification should be given retrospectivity - Tribunal or even the High Courts have no power to grant retrospectivity for a notification in the interpretation process – tribunal order quashed
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