https://www.taxtmi.com/caselaws?id=72867 A strict construction of exemption notifications was applied: relief under Notification No. 152/77-CE was denied because the claimed manufacture did not satisfy the proviso requiring use of an electric furnace and the specified materials. The objection of denial of natural justice failed because no prior personal hearing was sought before the Assistant Collector, the assessee had an opportunity to present its case before lower authorities, and was also heard by the Tribunal. The limitation plea also failed, as the relevant RT-12 returns were not produced and the assessment dates could not be verified on the record, leaving the duty demand intact. en-us Wed, 01 Apr 1987 00:00:00 +0530 Wed, 25 May 2011 15:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72867 A strict construction of exemption notifications was applied: relief under Notification No. 152/77-CE was denied because the claimed manufacture did not satisfy the proviso requiring use of an electric furnace and the specified materials. The objection of denial of natural justice failed because no prior personal hearing was sought before the Assistant Collector, the assessee had an opportunity to present its case before lower authorities, and was also heard by the Tribunal. The limitation plea also failed, as the relevant RT-12 returns were not produced and the assessment dates could not be verified on the record, leaving the duty demand intact. Case-Laws Central Excise Wed, 01 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72867