Novopan India Ltd., Hyderabad vs Collector Of Central Excise And ... on 14 September, 1994
No.20/99 be construed in favour of the appellants but the rule of interpretation of the notification emphasised in these cases is not different than the one laid down by the Apex Court in Novopan India Ltd. and Rajasthan Spg. & Wvg. Mills Ltd.(supra). In those cases also it has been observed that where the language of the notification is quite clear and unambiguous it has to be given effect to as it is and no addition or substraction therein can be made by while interpreting the same.