https://www.taxtmi.com/caselaws?id=86385 The appeal before the Appellate Tribunal CEGAT, New Delhi, centered on the entitlement to exemption under Notification No. 175/86. The appellant's claim for retrospective exemption was rejected as their clearances exceeded the threshold specified in the notification, despite not availing its benefits. The Tribunal upheld the duty confirmation, emphasizing the strict interpretation required for exemption notifications. Citing relevant judgments, the Tribunal concluded that the appellants did not strictly meet the notification's criteria, denying the exemption due to clearances exceeding the limit. The appeal was dismissed, affirming the lower authorities' decision. en-us Fri, 31 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 15:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86385 The appeal before the Appellate Tribunal CEGAT, New Delhi, centered on the entitlement to exemption under Notification No. 175/86. The appellant's claim for retrospective exemption was rejected as their clearances exceeded the threshold specified in the notification, despite not availing its benefits. The Tribunal upheld the duty confirmation, emphasizing the strict interpretation required for exemption notifications. Citing relevant judgments, the Tribunal concluded that the appellants did not strictly meet the notification's criteria, denying the exemption due to clearances exceeding the limit. The appeal was dismissed, affirming the lower authorities' decision. Case-Laws Central Excise Fri, 31 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86385