https://www.taxtmi.com/caselaws?id=80311 Ambiguity in an exemption notification's thickness criterion for plates, sheets, strips, skelp, hoops and flats can support interim relief where a later notification separately specifies the relevant condition for each item. The text indicates that such a later formulation may show the earlier entry did not clearly extend the same thickness requirement across all inputs, making the department's interpretation less certain. On that basis, a prima facie case was found for stay of the adjudication order and recovery, and interim protection was granted pending disposal before the Special Bench. en-us Fri, 29 Dec 1989 00:00:00 +0530 Thu, 16 Jun 2011 10:47:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80311 Ambiguity in an exemption notification's thickness criterion for plates, sheets, strips, skelp, hoops and flats can support interim relief where a later notification separately specifies the relevant condition for each item. The text indicates that such a later formulation may show the earlier entry did not clearly extend the same thickness requirement across all inputs, making the department's interpretation less certain. On that basis, a prima facie case was found for stay of the adjudication order and recovery, and interim protection was granted pending disposal before the Special Bench. Case-Laws Central Excise Fri, 29 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80311