https://www.taxtmi.com/caselaws?id=41287 A statutory excise exemption notification could not be narrowed by an administrative press note, because an executive directive cannot add a restriction absent from the notification itself; demands based on that press note were therefore treated as illegal and void. The court also read the production-linked exemption broadly, holding that its wording, scheme and object covered the composite duty burden and extended to auxiliary duty of excise as well as basic excise duty. On that basis, the impugned demands and show-cause notices were quashed, the exemption was recognised for excess clearances, and refund claims were directed to be decided in accordance with law. en-us Thu, 24 May 1979 00:00:00 +0530 Tue, 01 Jun 2010 17:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41287 A statutory excise exemption notification could not be narrowed by an administrative press note, because an executive directive cannot add a restriction absent from the notification itself; demands based on that press note were therefore treated as illegal and void. The court also read the production-linked exemption broadly, holding that its wording, scheme and object covered the composite duty burden and extended to auxiliary duty of excise as well as basic excise duty. On that basis, the impugned demands and show-cause notices were quashed, the exemption was recognised for excess clearances, and refund claims were directed to be decided in accordance with law. Case-Laws Central Excise Thu, 24 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41287