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Central Excise - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Rate of duty - effective date of correction through corrigendum ...


Court Rules Corrigendum Notifications Lack Power for Retrospective Duty Rate Changes, Unlike Parliamentary Acts.

February 23, 2018

Case Laws     Central Excise     HC

Rate of duty - effective date of correction through corrigendum notification - The question of retrospective effect of such correction cannot be equated with exercise of the power of the Parliament to make a law with retrospective effect. - HC

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