https://www.taxtmi.com/caselaws?id=206725 Exemption notifications under central excise law must be strictly construed and apply only to the goods expressly covered. Crossing sleeper bars classified under Heading 73.02 were not the specified bars contemplated by Notification No. 202/1988-C.E., so the exemption was correctly denied. Penalty under Rule 173Q of the Central Excise Rules, 1944 was not justified because the record showed no suppression or intent to evade duty; on that basis, the penalty was set aside. The document thus distinguishes between denial of exemption on classification grounds and the separate requirement of culpable conduct for penalty. en-us Thu, 24 Mar 2011 00:00:00 +0530 Tue, 23 Aug 2011 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206725 Exemption notifications under central excise law must be strictly construed and apply only to the goods expressly covered. Crossing sleeper bars classified under Heading 73.02 were not the specified bars contemplated by Notification No. 202/1988-C.E., so the exemption was correctly denied. Penalty under Rule 173Q of the Central Excise Rules, 1944 was not justified because the record showed no suppression or intent to evade duty; on that basis, the penalty was set aside. The document thus distinguishes between denial of exemption on classification grounds and the separate requirement of culpable conduct for penalty. Case-Laws Central Excise Thu, 24 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206725