https://www.taxtmi.com/caselaws?id=89016 An exemption notification must be construed strictly, but not in a way that leads to an absurd result. Where goods were cleared within the prescribed limits for duty-free clearance, the assessee could not be denied the notification benefit merely because Modvat credit was not availed. The record did not support a demand for differential duty on the basis that the assessee had chosen a particular route under the notification, and calculation of duty at the tariff rate was unwarranted on those facts. The demand for differential duty was therefore not sustainable, and relief followed. en-us Fri, 03 Apr 1998 00:00:00 +0530 Thu, 22 Sep 2011 18:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89016 An exemption notification must be construed strictly, but not in a way that leads to an absurd result. Where goods were cleared within the prescribed limits for duty-free clearance, the assessee could not be denied the notification benefit merely because Modvat credit was not availed. The record did not support a demand for differential duty on the basis that the assessee had chosen a particular route under the notification, and calculation of duty at the tariff rate was unwarranted on those facts. The demand for differential duty was therefore not sustainable, and relief followed. Case-Laws Central Excise Fri, 03 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89016