https://www.taxtmi.com/caselaws?id=40789 An excise exemption tied to clearances in the preceding financial year was unavailable where the assessee had no production, factory existence, or clearances in that year. A separate statutory exemption notification could not be curtailed by a press note or trade notice adding a consumer pass-on condition that did not appear in the notification itself. Administrative directions could not override or nullify the statutory concession, and the assessable value could not be reworked to defeat the exemption. The later notification was therefore operative without the additional condition, while the earlier exemption claim failed. en-us Wed, 19 Mar 1980 00:00:00 +0530 Fri, 14 May 2010 17:27:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40789 An excise exemption tied to clearances in the preceding financial year was unavailable where the assessee had no production, factory existence, or clearances in that year. A separate statutory exemption notification could not be curtailed by a press note or trade notice adding a consumer pass-on condition that did not appear in the notification itself. Administrative directions could not override or nullify the statutory concession, and the assessable value could not be reworked to defeat the exemption. The later notification was therefore operative without the additional condition, while the earlier exemption claim failed. Case-Laws Central Excise Wed, 19 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40789