https://www.taxtmi.com/caselaws?id=91855 Exemption notifications must be applied according to their plain cumulative conditions: where Notification No. 103/76 required both a worker-limit and a power-consumption limit, failure to satisfy the power condition defeated the exemption, and a later amendment to Notification No. 88/77 could not rewrite the earlier text. For Notification No. 88/77, eligibility depended on the actual number of workers during the preceding 12 months, and the claimant had to prove compliance from primary records. A return filed with the Directorate of Industries was not a sufficient basis where the assessee's own registers were not produced, so the exemption issue required fresh adjudication on the correct factual record. en-us Tue, 15 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 15:18:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91855 Exemption notifications must be applied according to their plain cumulative conditions: where Notification No. 103/76 required both a worker-limit and a power-consumption limit, failure to satisfy the power condition defeated the exemption, and a later amendment to Notification No. 88/77 could not rewrite the earlier text. For Notification No. 88/77, eligibility depended on the actual number of workers during the preceding 12 months, and the claimant had to prove compliance from primary records. A return filed with the Directorate of Industries was not a sufficient basis where the assessee's own registers were not produced, so the exemption issue required fresh adjudication on the correct factual record. Case-Laws Central Excise Tue, 15 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91855