https://www.taxtmi.com/caselaws?id=52204 The Tribunal dismissed the appeal regarding the claim for concessional duty on parts of pollution control equipments during a specific period. It was found that the initial notification clearly excluded parts, which were later included through an amendment. The Tribunal held that exemption notifications must be strictly interpreted based on their wording and that retrospective duty exemption could not be granted. While the appeal was dismissed, the penalty imposed was deemed unjustified and overturned due to the circumstances, including the appellants' payment of the differential duty before the show cause notice. en-us Tue, 02 Sep 2003 00:00:00 +0530 Mon, 04 Oct 2010 11:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52204 The Tribunal dismissed the appeal regarding the claim for concessional duty on parts of pollution control equipments during a specific period. It was found that the initial notification clearly excluded parts, which were later included through an amendment. The Tribunal held that exemption notifications must be strictly interpreted based on their wording and that retrospective duty exemption could not be granted. While the appeal was dismissed, the penalty imposed was deemed unjustified and overturned due to the circumstances, including the appellants' payment of the differential duty before the show cause notice. Case-Laws Central Excise Tue, 02 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52204