M/S W.P.I.L. LTD., GHAZIABAD vs COMMNR. OF CENTRAL EXCISE, MEERUT,U.P.

The Supreme Court examined the validity of the excise duty demand on parts of power driven pumps 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 the parts 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 rectified by the later notification.