1998 (4) TMI 495

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..... espondent. [Order per : Gowri Shankar, Member (T)]. The common question for decision in these four appeals is whether the assessee was required to avail the complete exemption of the duty provided in entry No. 39 of the table to Notification No. 53, dated 1-3-1988 or had the option of paying duty on the goods. 2. Appellants are absent and request decision on merits. I have heard the de .....

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..... able. An exemption notification which is issued by the Central Govt. has to be ratified by parliament. The Supreme Court has held in more than one decision that an exemption notification has to be read to be part of the statute [e.g. Collector v. Parle Exports - 1988 (38) E.L.T. 741 (S.C.) = AIR 1989 SC 644]. It can be argued that an assessee has an option to accept, or not to accept such an exemp .....

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