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TMI Blog1988 (11) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... When this appeal was taken up for consideration, none represented the appellants. We, however, found a letter dated 23-6-1988, wherein, it was expressed on behalf of the appellants that they would not be in a position to attend the hearing in person. They have submitted their written arguments. 2. We perused the written arguments and also the available records and heard Shri Chakraborthy of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h were to be referred as specified goods falling under Item 51A and cleared from one or more factories in excess of the past clearance by or on behalf of the manufacturer from so much of the duty of excise leviable thereon under the said item. 7. On 16-6-1976, the following cutting tools were covered by Tariff Item 51A: (i) Files and rasps (ii) Hacksaw blades (iii) Twist Drills (iv) Ream ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llector or by the Collector (Appeals). 10. Relying on certain judgments to the written statement, it was urged that the assessee should not be made to suffer for an obvious typographical error in the drafting of the notification and their refund claim should be sanctioned. We are unable to accept that there was typographical error in the notification. As pointed out earlier, the exemption notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded, and in any case untenable in law. 11. The benefit is sought for an exemption notification. It is settled that the exemption notification has to be construed strictly and there is no scope for intendment. There is no scope also to add or subtract so is to infirmity with the so-called intention of the authority which issued the exemption notification. 12. The Collector (Appeals) was justif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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