https://www.taxtmi.com/caselaws?id=100668 An exemption notification must be applied according to its express terms, and conditions not stated in it cannot be imported to deny relief. The unit at Amingaon had excise registration, had commenced commercial production, and satisfied the notification's stated requirements, so it qualified as a new industrial unit under Notification No. 32/99-C.E. The revenue could not rely on industrial licensing considerations under the Industrial (Development & Regulation) Act, 1951 because those conditions were not incorporated into the notification. On the facts recorded, the unit's eligibility for exemption was upheld and the department's appeal failed. en-us Fri, 28 Sep 2001 00:00:00 +0530 Fri, 03 Feb 2012 17:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100668 An exemption notification must be applied according to its express terms, and conditions not stated in it cannot be imported to deny relief. The unit at Amingaon had excise registration, had commenced commercial production, and satisfied the notification's stated requirements, so it qualified as a new industrial unit under Notification No. 32/99-C.E. The revenue could not rely on industrial licensing considerations under the Industrial (Development & Regulation) Act, 1951 because those conditions were not incorporated into the notification. On the facts recorded, the unit's eligibility for exemption was upheld and the department's appeal failed. Case-Laws Central Excise Fri, 28 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100668