https://www.taxtmi.com/caselaws?id=112610 An exemption or export notification must be construed according to its express terms, and a requirement cannot be read into it unless the notification actually contains it. Where the goods were exported within the stipulated six-month period, the substantive condition of the notification was satisfied, and failure to submit proof of export within that period did not itself amount to a breach. On that construction, the penalty was unsustainable because it rested on a misinterpretation of the notification. en-us Wed, 08 Sep 2004 00:00:00 +0530 Mon, 30 Apr 2012 18:23:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112610 An exemption or export notification must be construed according to its express terms, and a requirement cannot be read into it unless the notification actually contains it. Where the goods were exported within the stipulated six-month period, the substantive condition of the notification was satisfied, and failure to submit proof of export within that period did not itself amount to a breach. On that construction, the penalty was unsustainable because it rested on a misinterpretation of the notification. Case-Laws Central Excise Wed, 08 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112610