https://www.taxtmi.com/caselaws?id=253178 Exemption notifications for Central Excise Duty must be construed strictly, and a unit can claim relief only if it falls squarely within the notified terms. A second manufacturing unit of the same manufacturer could not rely on a notification issued to another unit, because it had not been separately and distinctly notified under the Newsprint Control Order, 1962. Mere similarity in manufacturing activity was insufficient to extend the exemption, and any ambiguity had to be resolved against the assessee. The second unit was therefore not entitled to the exemption, and the Department's appeal succeeded. en-us Mon, 06 Jan 2014 00:00:00 +0530 Mon, 17 Nov 2014 11:51:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253178 Exemption notifications for Central Excise Duty must be construed strictly, and a unit can claim relief only if it falls squarely within the notified terms. A second manufacturing unit of the same manufacturer could not rely on a notification issued to another unit, because it had not been separately and distinctly notified under the Newsprint Control Order, 1962. Mere similarity in manufacturing activity was insufficient to extend the exemption, and any ambiguity had to be resolved against the assessee. The second unit was therefore not entitled to the exemption, and the Department's appeal succeeded. Case-Laws Central Excise Mon, 06 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253178