https://www.taxtmi.com/caselaws?id=72663 Exemption notifications issued under rule 8 of the Central Excise Rules were construed as referring to excise duty only, unless they expressly incorporated another levy. The term "duty" in the notifications was therefore not read to include customs duty or countervailing duty paid on imported MS billets, so the exemption conditions were not met and the claim failed. A procedural challenge that recovery could proceed only under section 11A of the Central Excises and Salt Act, and not under rule 9(2), was also rejected; the demand was sustained. en-us Mon, 27 Oct 1986 00:00:00 +0530 Tue, 24 May 2011 11:26:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72663 Exemption notifications issued under rule 8 of the Central Excise Rules were construed as referring to excise duty only, unless they expressly incorporated another levy. The term "duty" in the notifications was therefore not read to include customs duty or countervailing duty paid on imported MS billets, so the exemption conditions were not met and the claim failed. A procedural challenge that recovery could proceed only under section 11A of the Central Excises and Salt Act, and not under rule 9(2), was also rejected; the demand was sustained. Case-Laws Central Excise Mon, 27 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72663