https://www.taxtmi.com/caselaws?id=341878 A later exemption notification could not be treated as clarificatory or applied retrospectively where the earlier notification, read on its enacted text, did not contain the relevant tariff entry and the later instrument did not expressly correct a genuine omission or ambiguity. Budget speeches, departmental letters and other extrinsic materials could not override the notification itself, and exemption notifications were to be strictly construed. On that basis, the concessional duty claim for the disputed bidi products was rejected and the duty demand with interest was upheld. The penalty was also sustained because the benefit of the notification had been wrongly availed. en-us Thu, 13 Apr 2017 00:00:00 +0530 Mon, 12 Nov 2018 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341878 A later exemption notification could not be treated as clarificatory or applied retrospectively where the earlier notification, read on its enacted text, did not contain the relevant tariff entry and the later instrument did not expressly correct a genuine omission or ambiguity. Budget speeches, departmental letters and other extrinsic materials could not override the notification itself, and exemption notifications were to be strictly construed. On that basis, the concessional duty claim for the disputed bidi products was rejected and the duty demand with interest was upheld. The penalty was also sustained because the benefit of the notification had been wrongly availed. Case-Laws Central Excise Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341878