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2015 (8) TMI 94 - SUPREME COURT

2015 (8) TMI 94 - SUPREME COURT - 2015 (321) E.L.T. 11 (SC) - Denial of benefit of Notification No. 21/2002 - capacity expansion of an existing caustic soda unit using membrane cell technology or setting up of a new caustic unit soda using membrane cell technology. - Held that:- subsequent amendment in the said Notification whereby capacity expansion was also included, would be prospective only as it was not clarificatory in nature. We, thus, find no merit in this appeal - Decided against assess .....

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