https://www.taxtmi.com/caselaws?id=74654 An exemption notification must be strictly construed by its specific coverage, so products not shown to be metal primers or oxide did not qualify for concessional duty under Notification No. 220/77-C.E. A demand for past duty recovery could not be sustained without a proper show cause notice stating the basis of demand and the applicable recovery provision; endorsements on RT 12 returns were insufficient. The concessional classification was denied, but recovery was confined to six months from the Assistant Collector's order, giving the assessee partial relief. en-us Tue, 25 Feb 1986 00:00:00 +0530 Fri, 10 Jun 2011 11:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74654 An exemption notification must be strictly construed by its specific coverage, so products not shown to be metal primers or oxide did not qualify for concessional duty under Notification No. 220/77-C.E. A demand for past duty recovery could not be sustained without a proper show cause notice stating the basis of demand and the applicable recovery provision; endorsements on RT 12 returns were insufficient. The concessional classification was denied, but recovery was confined to six months from the Assistant Collector's order, giving the assessee partial relief. Case-Laws Central Excise Tue, 25 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74654