Exemption notifications cannot be narrowed by trade notices; an excise order adding extra conditions was struck down.

An exemption notification under excise law cannot be curtailed or reconditioned through press notes, trade notices, or a consequential administrative order. Earlier judicial construction had treated the exemption as operative according to its own terms, so a pass-on-to-consumer requirement could not be added by subordinate directions. The impugned order, being founded on those trade notices and requiring a fresh price list or classification list, was therefore invalid and was quashed. The approved classification list already in force was left undisturbed and continued to operate in favour of the assessee.

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Issues: Whether an exemption granted by a notification under the excise law could be curtailed or made subject to a pass-on-to-consumer condition by trade notices or a consequential order, and whether the impugned direction requiring a fresh price list or classification list was valid.

Analysis: The exemption granted by the notification had already been construed in earlier decisions of the Court as operative according to its terms, and it could not be altered by introducing a further condition through press notes or trade notices. The impugned trade notices sought to require that the benefit of exemption be passed on to the consumer before the manufacturer could avail of it. As the same legal position governed the present notification and the consequential order merely enforced those trade notices, the order could not stand.

Conclusion: The impugned order was invalid and was quashed. The approved classification list already in force continued to remain effective, and the relief was in favour of the assessee.

Final Conclusion: Administrative trade notices could not override or add to the conditions of an exemption notification, and a consequential excise order founded on such notices was liable to be struck down.

Ratio Decidendi: An exemption notification cannot be amended or restricted by press notes or trade notices, and any order founded on such extra-notification conditions is invalid.

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