https://www.taxtmi.com/caselaws?id=53241 A clear exemption notification must be read according to its plain wording: Notification No. 355/86-C.E. exempted cigarettes only to the extent of duty already paid on cut tobacco and did not create a Modvat credit or general set-off scheme. The assessee therefore could not collect full duty from buyers while retaining the exemption benefit. Amounts recovered from customers in excess of the duty actually payable were recoverable under Section 11D, and the demand was not time-barred because no statutory limitation period was prescribed; action taken within a reasonable period was upheld. en-us Wed, 09 Jun 2004 00:00:00 +0530 Mon, 11 Oct 2010 17:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53241 A clear exemption notification must be read according to its plain wording: Notification No. 355/86-C.E. exempted cigarettes only to the extent of duty already paid on cut tobacco and did not create a Modvat credit or general set-off scheme. The assessee therefore could not collect full duty from buyers while retaining the exemption benefit. Amounts recovered from customers in excess of the duty actually payable were recoverable under Section 11D, and the demand was not time-barred because no statutory limitation period was prescribed; action taken within a reasonable period was upheld. Case-Laws Central Excise Wed, 09 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53241