https://www.taxtmi.com/caselaws?id=44416 An exemption notification must be applied strictly according to the class of factory or manufacture it expressly covers; fish oil produced in a fish meal plant did not fall within a notification limited to goods manufactured in the factories listed in the Schedule, so the exemption from excise duty was unavailable. On limitation, the demand was not barred where the record showed the assessee had been asked to obtain an excise licence, had applied for one, and then took no further effective step after the defective licence was returned; those facts did not defeat the extended recovery period. en-us Thu, 12 Dec 1996 00:00:00 +0530 Sat, 26 Jun 2010 11:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44416 An exemption notification must be applied strictly according to the class of factory or manufacture it expressly covers; fish oil produced in a fish meal plant did not fall within a notification limited to goods manufactured in the factories listed in the Schedule, so the exemption from excise duty was unavailable. On limitation, the demand was not barred where the record showed the assessee had been asked to obtain an excise licence, had applied for one, and then took no further effective step after the defective licence was returned; those facts did not defeat the extended recovery period. Case-Laws Central Excise Thu, 12 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44416