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M/S. Granite Industrial Corporation ... vs Commissioner Of Central Excise on 3 October, 2016 cites

Collector Of Central Excise, Shillong vs Wood Craft Products Ltd on 20 March, 1995

15. The learned Counsel for the appellant is also right? in relying upon a decision of this Court in Collector of Central Excise, Shillong v. Wood Craft Products Ltd., [(1995) 3 SCC 454]. In that case, this Court held that a clarificatory notification would take effect retrospectively. Such a notification merely clarifies the position and makes explicit what was implicit. Clarificatory notifications have been issued to end the dispute between the parties.
Supreme Court of India Cites 4 - Cited by 128 - J S Verma - Full Document
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