https://www.taxtmi.com/caselaws?id=91325 A dispute on the reach of an excise exemption notification concerned whether its benefit could extend to imported goods despite a proviso framed around manufacturing activity in a factory. The commentary notes that the relevant authorities did not conclusively resolve the issue, but precedent supporting liberal construction of exemption notifications where the condition could not practically apply to importers was relied on. On that basis, and in light of earlier similar reasoning, the appellant was treated as having shown a strong prima facie case for unconditional stay and waiver of pre-deposit. en-us Thu, 07 Jan 1999 00:00:00 +0530 Tue, 17 Jul 2012 07:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91325 A dispute on the reach of an excise exemption notification concerned whether its benefit could extend to imported goods despite a proviso framed around manufacturing activity in a factory. The commentary notes that the relevant authorities did not conclusively resolve the issue, but precedent supporting liberal construction of exemption notifications where the condition could not practically apply to importers was relied on. On that basis, and in light of earlier similar reasoning, the appellant was treated as having shown a strong prima facie case for unconditional stay and waiver of pre-deposit. Case-Laws Customs Thu, 07 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91325