https://www.taxtmi.com/caselaws?id=42150 A concessionary excise exemption notification was construed as requiring strict compliance with the declared maximum retail sale price on cigarette packages, and a show cause notice based on an allegedly understated printed price was treated as legally sustainable for adjudication. The doctrine of contemporanea expositio was found inapplicable because there was no settled contemporaneous interpretation supporting the manufacturer's reading. Section 11A of the Central Excises and Salt Act, 1944 was treated as an independent recovery provision, not confined to appellate or revisional matters. Notification No. 215/86 delegating Collector-like powers to the Director of Anti Evasion was upheld as valid, and the bias objection was rejected for lack of material showing personal interest or real likelihood of bias. en-us Thu, 24 Dec 1987 00:00:00 +0530 Wed, 09 Jun 2010 13:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42150 A concessionary excise exemption notification was construed as requiring strict compliance with the declared maximum retail sale price on cigarette packages, and a show cause notice based on an allegedly understated printed price was treated as legally sustainable for adjudication. The doctrine of contemporanea expositio was found inapplicable because there was no settled contemporaneous interpretation supporting the manufacturer's reading. Section 11A of the Central Excises and Salt Act, 1944 was treated as an independent recovery provision, not confined to appellate or revisional matters. Notification No. 215/86 delegating Collector-like powers to the Director of Anti Evasion was upheld as valid, and the bias objection was rejected for lack of material showing personal interest or real likelihood of bias. Case-Laws Central Excise Thu, 24 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42150