https://www.taxtmi.com/caselaws?id=50394 A clarificatory amendment to an exemption notification may be treated as explaining the original intent where it removes an inadvertent ambiguity, so the 99,000-tonne ceiling under the cement exemption applied to total financial-year clearances, including clearances under earlier exemption notifications. The assessee was therefore not entitled to a separate additional exemption for the later period. A demand was not invalid merely because the adjudication cited Rule 9(2) instead of Section 11A, where the proceedings in substance concerned short levy and wrong availment of exemption, and no fraud, suppression, or wilful misstatement attracted the extended limitation. en-us Thu, 17 Aug 2000 00:00:00 +0530 Sat, 21 Aug 2010 14:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50394 A clarificatory amendment to an exemption notification may be treated as explaining the original intent where it removes an inadvertent ambiguity, so the 99,000-tonne ceiling under the cement exemption applied to total financial-year clearances, including clearances under earlier exemption notifications. The assessee was therefore not entitled to a separate additional exemption for the later period. A demand was not invalid merely because the adjudication cited Rule 9(2) instead of Section 11A, where the proceedings in substance concerned short levy and wrong availment of exemption, and no fraud, suppression, or wilful misstatement attracted the extended limitation. Case-Laws Central Excise Thu, 17 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50394