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Central Excise - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Effective Date of beneficiary provisions - whether should be ...


Court Upholds April 1, 1996, as Effective Date for Central Excise, Denies Retroactive Application Without Correlation.

July 9, 2015

Case Laws     Central Excise     HC

Effective Date of beneficiary provisions - whether should be retrospective - once the co-relation could not be established, then the Petitioners derive no benefit of the Constitutional provisions and selection of the date, namely, 1st April 1996 for they being brought into effect. - HC

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