W.P.I.L. Ltd., Ghaziabad vs Commissioner Of Central Excise, ...

The Supreme Court addressed the issue of excise duty exemption under Notification No. 46/94 and its subsequent amendment by Notification No. 95/94. The Court held that the amendment was clarificatory and retrospective, thus exempting parts of power driven pumps used in manufacturing from excise duty from March 1, 1994. The Court ruled that the appellant was not liable to pay excise duty for the period in question, as the omission in the original notification was an inadvertent error that was rectified by the later notification.