2015 (12) TMI 664 - SCH - Central Excise

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 notification and so on this ground itself, the show cause notice pertaining to that period would be bad in law - subject matter has become almost tax neutral, it is not necessary to entertain this appeal - Decided against Revenue.

Summary

The Supreme Court dismissed the civil appeal as the Amendment Notification No. 10/2004 was held to be bad in law by the High Court. The notification would apply prospectively, and most of the demand in the case pertained to a period before its issuance, making the show cause notice invalid. The subject matter was deemed tax neutral, leading to the appeal's dismissal.