https://www.taxtmi.com/caselaws?id=43755 Excise duty exemption for paper board was confined to the scope of the notifications as written and could not be extended retrospectively to clearances from 1979. The 9 November 1984 amendment was read as referring back only to the 24 April 1981 notification, and its language could not be used to carry the exemption into the 2 April 1984 notification. The Court held that policy purpose cannot enlarge an exemption beyond the text where the wording is clear, and it also found the different cut-off date for paper board to be rational rather than discriminatory. The claimed extended benefit was therefore denied. en-us Fri, 15 Apr 1994 00:00:00 +0530 Mon, 14 Jul 2014 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43755 Excise duty exemption for paper board was confined to the scope of the notifications as written and could not be extended retrospectively to clearances from 1979. The 9 November 1984 amendment was read as referring back only to the 24 April 1981 notification, and its language could not be used to carry the exemption into the 2 April 1984 notification. The Court held that policy purpose cannot enlarge an exemption beyond the text where the wording is clear, and it also found the different cut-off date for paper board to be rational rather than discriminatory. The claimed extended benefit was therefore denied. Case-Laws Central Excise Fri, 15 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43755