https://www.taxtmi.com/caselaws?id=105725 Exemption under Notification No. 2/94-C.E. was confined to mutton tallow, and could not be extended to bone tallow absent reliable evidence that both were regarded as the same commodity in common or trade parlance; the duty demand was sustained. The notification was construed strictly, so coverage could not be enlarged beyond its express terms. On penalty, the dispute being one of notification interpretation and the quantum being considered excessive in the circumstances, the penalty was reduced to Rs. 10,000. en-us Mon, 09 Sep 2002 00:00:00 +0530 Wed, 07 Mar 2012 12:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105725 Exemption under Notification No. 2/94-C.E. was confined to mutton tallow, and could not be extended to bone tallow absent reliable evidence that both were regarded as the same commodity in common or trade parlance; the duty demand was sustained. The notification was construed strictly, so coverage could not be enlarged beyond its express terms. On penalty, the dispute being one of notification interpretation and the quantum being considered excessive in the circumstances, the penalty was reduced to Rs. 10,000. Case-Laws Central Excise Mon, 09 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105725