M/S. L & T Komatsu Ltd vs Commissioner Of Central Excise, ... on 2 February, 2016
5.3 Though Notification No.13/2008-CE dated 1.3.2008 has added Explanation 2 to the original Notification No.105/95-CE dated 28.8.1995, considering the Honble Supreme Courts decision in the case of UOI vs. Martin Lottery Agencies Ltd: 2009 (14) STR 593 (SC) and CESTAT Ahmedabads decision in the case of Sirala Exports Ltd. vs. CCE (supra), this amendment cannot be made effective retrospectively.