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2015 (12) TMI 664 - SUPREME COURT

2015 (12) TMI 664 - SUPREME COURT - 2015 (326) E.L.T. 23 (SC) - Validity 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 notificat .....

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