which had nullified the effect of Notification No. 32 of 1999
retrospectively thereby annulling the effect thereof altogether, respondent
No.1 herein passed recovery order ... thereby
taking away the benefit of Notification No. 32 of 1999 retrospectively
insofar as excisable goods falling under Chapter 24 are concerned.
Conscious
Notification No. 32 of 1999 retrospectively thereby annulling the
effect thereof altogether, respondent No.1 herein passed recovery
order dated June 03, 2003 for recovery ... thereby taking away the
benefit of Notification No. 32 of 1999 retrospectively insofar as
excisable goods falling under Chapter 24 are concerned.
Conscious
result of subsequent
negotiations (often protracted) the price is retrospectively revised by the
buyer; (b) where the price at the time and place of removal
five percent of the value of the goods as may be
specified retrospectively or prospectively by the State
Government by notification and different dates ... specified in the notification, exempt or reduce either
prospectively or retrospectively the tax payable under this Act,-
(i) by any specified class of persons
result of subsequent
negotiations (often protracted) the price is retrospectively revised by the
buyer; (b) where the price at the time and place of removal
which is upheld by the CESTAT also
that Section 3 was amended retrospectively vide Notification
No. 2/95-CE dated 04.01.1995 which was amended
Arindam Lahiri vs Union Of India & Ors. on 20 March, 2009
Author: A.K
effect of that judgment, decree or order, except by
amending the law retrospectively on the basis of
which the judgment was pronounced.”
13) Notwithstanding
Notification is only clarificatory in nature and
is to be applied retrospectively
W.P.(C) No.2501/1983 Page
whether the amendment Notification dated 8th February, 1977 would apply retrospectively i.e. from the date when the first Notification dated 16th June ... February, 1977 inasmuch as it will effect only prospectively and not retrospectively unless it is so specified. Same view is taken by the Revisional Authority
