1997 (5) TMI 173 - AT - Central Excise

Summary

The judgment considered whether set-off of Notification No. 338/86 had retrospective effect under Central Duties of Excise (Retrospective Exemption) Act, 1986. The appellants argued that the notification amended a previous one, similar to previous cases where retrospective benefits were granted. The Tribunal accepted the appellants' contention, setting aside the impugned order and allowing the appeal with consequential relief.