Notification restoring ‘exemption’ which was withdrawn by mistake is clarificatory and retrospective

Excise & Customs : Where exemption to 'compounded rubber' was : (a) withdrawn from 1-3-1994 inadvertently vide an omnibus notification rescinding various notifications and (b) same was restored subsequently from 28-3-1994 vide another Notification, then, in view of consistent policy of Government to exempt 'compounded rubber', said restoration was clarificatory and retrospective from 1-3-1994