https://www.taxtmi.com/caselaws?id=202586 An exemption notification must be construed strictly on its own terms, and the definition from another notification cannot be imported to enlarge its scope. The appellant failed to establish that its factory satisfied the notification's composite mill conditions, and the plea was also unsupported by the record because it had not been raised before the lower authorities. The concessional duty benefit under Notification No. 14/2002-C.E. was therefore unavailable. Wrongful availment of the exemption without disclosure of the relevant facts justified penalty, which was upheld. en-us Fri, 06 Aug 2010 00:00:00 +0530 Tue, 05 Apr 2011 19:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202586 An exemption notification must be construed strictly on its own terms, and the definition from another notification cannot be imported to enlarge its scope. The appellant failed to establish that its factory satisfied the notification's composite mill conditions, and the plea was also unsupported by the record because it had not been raised before the lower authorities. The concessional duty benefit under Notification No. 14/2002-C.E. was therefore unavailable. Wrongful availment of the exemption without disclosure of the relevant facts justified penalty, which was upheld. Case-Laws Central Excise Fri, 06 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202586