https://www.taxtmi.com/caselaws?id=217276 Exemption notifications must be complied with strictly, and an assessee cannot claim their benefit by stretching the terms or ignoring express conditions. Here, the Tribunal's factual finding that the appellant's label used a brand name in the same manner as another manufacturer's label meant the notification conditions were not satisfied. On that basis, the exemption was denied and the consequential penalty was sustained. The legal position applied was that a claimant to exemption must establish full compliance with the notification, and where the brand-name condition is breached on the facts, relief is unavailable. en-us Thu, 27 Jan 2011 00:00:00 +0530 Wed, 10 Oct 2012 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217276 Exemption notifications must be complied with strictly, and an assessee cannot claim their benefit by stretching the terms or ignoring express conditions. Here, the Tribunal's factual finding that the appellant's label used a brand name in the same manner as another manufacturer's label meant the notification conditions were not satisfied. On that basis, the exemption was denied and the consequential penalty was sustained. The legal position applied was that a claimant to exemption must establish full compliance with the notification, and where the brand-name condition is breached on the facts, relief is unavailable. Case-Laws Central Excise Thu, 27 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217276