https://www.taxtmi.com/caselaws?id=44451 The sugar rebate under Notification No. 146 dated 12-10-1974 was to be computed on the excess production measured against the average production of the preceding five sugar years. The notification's slab rates applied only after that comparison, and the plain language of the exemption could not be expanded by adding words or treating the excess production in isolation. On that construction, the excess did not reach the first slab and the supplementary rebate claim failed. The governing principle was that an exemption notification must be construed strictly according to its express language. en-us Mon, 08 Jul 1996 00:00:00 +0530 Sat, 26 Jun 2010 12:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44451 The sugar rebate under Notification No. 146 dated 12-10-1974 was to be computed on the excess production measured against the average production of the preceding five sugar years. The notification's slab rates applied only after that comparison, and the plain language of the exemption could not be expanded by adding words or treating the excess production in isolation. On that construction, the excess did not reach the first slab and the supplementary rebate claim failed. The governing principle was that an exemption notification must be construed strictly according to its express language. Case-Laws Central Excise Mon, 08 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44451