1998 (11) TMI 215

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..... Respondent. [Order per : J.H. Joglekar, Member (T)]. This appeal from the Revenue was argued by Shri Nunthuk, ld. DR. In terms of earlier order of the Bench, the intimation had been served. The respondents were, however, not present. 2. The facts leading to the dispute are as follows : The assessees manufactured switches. Effecting certain clearances under the benefit of Notification .....

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..... the contested notification and of the old tariff item were para meteria and therefore, the clarification given by the Government applied in toto to the interpretation of the notification. On this count, The allowed the appeal and extended the benefit. Against this order, the Revenue have filed the present appeal. 3. An exemption notification is required to be strictly interpreted reading the pl .....

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