https://www.taxtmi.com/caselaws?id=167598 The second proviso to Notification No. 14/76 was confined to the specific categories named in it: manufacturers licensed for less than 12 months before application, first-time applicants on or after 1-1-1976, and manufacturers under rule 173RA(3A). It could not enlarge the scope of the main notification, so it did not apply to an assessee outside those classes. The second proviso to rule 173RD, as inserted by Notification No. 38/76-C.E., provided that an existing assessee would begin discharging duty liability only from the month after the proper officer intimated the liability. Until that point, duty continued under the earlier control or self-removal procedure, and exemption remained available if otherwise applicable. en-us Fri, 19 Aug 1977 00:00:00 +0530 Fri, 26 Dec 2014 10:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167598 The second proviso to Notification No. 14/76 was confined to the specific categories named in it: manufacturers licensed for less than 12 months before application, first-time applicants on or after 1-1-1976, and manufacturers under rule 173RA(3A). It could not enlarge the scope of the main notification, so it did not apply to an assessee outside those classes. The second proviso to rule 173RD, as inserted by Notification No. 38/76-C.E., provided that an existing assessee would begin discharging duty liability only from the month after the proper officer intimated the liability. Until that point, duty continued under the earlier control or self-removal procedure, and exemption remained available if otherwise applicable. Case-Laws Central Excise Fri, 19 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167598