https://www.taxtmi.com/caselaws?id=165682 An exemption notification under excise law cannot be curtailed or reconditioned through press notes, trade notices, or a consequential administrative order. Earlier judicial construction had treated the exemption as operative according to its own terms, so a pass-on-to-consumer requirement could not be added by subordinate directions. The impugned order, being founded on those trade notices and requiring a fresh price list or classification list, was therefore invalid and was quashed. The approved classification list already in force was left undisturbed and continued to operate in favour of the assessee. en-us Tue, 01 Apr 1980 00:00:00 +0530 Thu, 07 Aug 2014 11:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165682 An exemption notification under excise law cannot be curtailed or reconditioned through press notes, trade notices, or a consequential administrative order. Earlier judicial construction had treated the exemption as operative according to its own terms, so a pass-on-to-consumer requirement could not be added by subordinate directions. The impugned order, being founded on those trade notices and requiring a fresh price list or classification list, was therefore invalid and was quashed. The approved classification list already in force was left undisturbed and continued to operate in favour of the assessee. Case-Laws Central Excise Tue, 01 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165682