https://www.taxtmi.com/caselaws?id=98686 Exemption notifications for aluminium circles were construed strictly, so the ISI tolerance limit could not be imported into the notification unless expressly provided; the goods were found to exceed the prescribed thickness and the exemption claim failed. Test reports for a later sample were treated as evidence of the condition of goods in the earlier relevant period, as no rebuttal showed a material change in manufacture. No further re-test of the duplicate and triplicate samples was required because the original sample had been analysed and no defect in sampling or testing was shown. Limitation was assessed by reference to the show-cause notice date, so deletion of the rule later did not bar the demand. en-us Fri, 05 Sep 1986 00:00:00 +0530 Sat, 21 Jan 2012 16:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98686 Exemption notifications for aluminium circles were construed strictly, so the ISI tolerance limit could not be imported into the notification unless expressly provided; the goods were found to exceed the prescribed thickness and the exemption claim failed. Test reports for a later sample were treated as evidence of the condition of goods in the earlier relevant period, as no rebuttal showed a material change in manufacture. No further re-test of the duplicate and triplicate samples was required because the original sample had been analysed and no defect in sampling or testing was shown. Limitation was assessed by reference to the show-cause notice date, so deletion of the rule later did not bar the demand. Case-Laws Central Excise Fri, 05 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98686