https://www.taxtmi.com/caselaws?id=73423 Exemption notifications must be construed strictly, so a later amendment introducing a new formula for determining the average count of cotton fabrics cannot be treated as a retrospective clarification unless the instrument itself so provides. On that reasoning, the benefit of Notification No. 226/77 could not be extended to earlier clearances on the basis of Notification No. 7/78. The note also records that limitation under Rule 10 read with Rule 173J of the Central Excise Rules, 1944, would bar demands beyond the admitted outer limit, requiring recalculation of duty within the permissible period. en-us Wed, 18 Nov 1987 00:00:00 +0530 Tue, 31 May 2011 17:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73423 Exemption notifications must be construed strictly, so a later amendment introducing a new formula for determining the average count of cotton fabrics cannot be treated as a retrospective clarification unless the instrument itself so provides. On that reasoning, the benefit of Notification No. 226/77 could not be extended to earlier clearances on the basis of Notification No. 7/78. The note also records that limitation under Rule 10 read with Rule 173J of the Central Excise Rules, 1944, would bar demands beyond the admitted outer limit, requiring recalculation of duty within the permissible period. Case-Laws Central Excise Wed, 18 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73423