https://www.taxtmi.com/caselaws?id=368554 An exemption notification must be applied strictly according to its express terms, and its benefit cannot be extended to a vendor or supplier unless that entity is specifically covered. Goods supplied by a vendor to Bharat Electronics Limited were held outside Notification No. 63/95-C.E. because the notification protected only the named units manufacturing for supply to the Ministry of Defence for official purposes, so the duty demand with interest was upheld. Penalty was nevertheless set aside because the dispute concerned interpretation of the notification and the claim was treated as a bona fide belief. en-us Tue, 07 Aug 2018 00:00:00 +0530 Thu, 11 Oct 2018 09:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368554 An exemption notification must be applied strictly according to its express terms, and its benefit cannot be extended to a vendor or supplier unless that entity is specifically covered. Goods supplied by a vendor to Bharat Electronics Limited were held outside Notification No. 63/95-C.E. because the notification protected only the named units manufacturing for supply to the Ministry of Defence for official purposes, so the duty demand with interest was upheld. Penalty was nevertheless set aside because the dispute concerned interpretation of the notification and the claim was treated as a bona fide belief. Case-Laws Central Excise Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368554