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2017 (2) TMI 713 - AT - Central ExciseLevy of duty - Kerosene meant for PDS - delay in issuing exemption notification - whether taxable prior to issuance of N/N. 4/2005-C.E on 1.3.2005 - Held that: - Law is well settled that a curative notification which seeks to mitigate the hardships is always read in a manner to advance public welfare and construed liberally as well as retrospectively. The Notification dt.1.3.2005 having conveyed the policy of the Government to exempt PDS kerosene from levy of excise duty, as that was the intention conveyed through the above circular, there shall not be confusion to levy excise duty on PDS kerosene because issuance of notification was delayed by nearly 6 months - such notification shall have retrospective effect - appeal allowed - decided in favor of appellant.
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