https://www.taxtmi.com/caselaws?id=73511 Exemption notifications are construed strictly on their express words, so the phrase "Electric Fans all sorts" in Notification No. 198/76 was held to cover fans only and not regulators. The subsequent amendment of the tariff heading to include "electric fans including regulators" did not justify reading regulators into the earlier notification, and an exemption cannot be enlarged by implication. On limitation, the extended period under excise law was unavailable because the demand had been shown in RT 12 returns and there was no adequate proof of wilful suppression or deliberate evasion. The demand was therefore confined to the normal limitation period, with relief granted only in part. en-us Mon, 08 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 15:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73511 Exemption notifications are construed strictly on their express words, so the phrase "Electric Fans all sorts" in Notification No. 198/76 was held to cover fans only and not regulators. The subsequent amendment of the tariff heading to include "electric fans including regulators" did not justify reading regulators into the earlier notification, and an exemption cannot be enlarged by implication. On limitation, the extended period under excise law was unavailable because the demand had been shown in RT 12 returns and there was no adequate proof of wilful suppression or deliberate evasion. The demand was therefore confined to the normal limitation period, with relief granted only in part. Case-Laws Central Excise Mon, 08 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73511