https://www.taxtmi.com/caselaws?id=45693 Excise-duty exemption for cotton fabrics depends on production on powerlooms owned by a co-operative society; production need not be for the society itself where the notification imposes no such condition. The factual conditions for exemption were treated as satisfied. Under the customs-law framework, successive extensions for issuing notice may be granted where sufficient cause supports each extension and the aggregate period remains within the six-month statutory limit. The principles emphasise applying exemption notifications according to their language and respecting the statutory outer limit for notice extensions. en-us Fri, 13 Dec 1968 00:00:00 +0530 Tue, 13 Jul 2010 12:43:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45693 Excise-duty exemption for cotton fabrics depends on production on powerlooms owned by a co-operative society; production need not be for the society itself where the notification imposes no such condition. The factual conditions for exemption were treated as satisfied. Under the customs-law framework, successive extensions for issuing notice may be granted where sufficient cause supports each extension and the aggregate period remains within the six-month statutory limit. The principles emphasise applying exemption notifications according to their language and respecting the statutory outer limit for notice extensions. Case-Laws Customs Fri, 13 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45693